I have not received my W-2s for 2016. I worked more than one job. My sons made more than $4, 000.00 in the military. I need to change my deductions.

[crmsw1998]

Because they made more than $4, 000.00 last year, should my boys file their own taxes for this first time for 2016?  Shouldn't they be removed from my taxes?

[Texas Roger · Accepted solution]

If your boys were not under 19 or not college students under 24 and made more than $4050, they cannot be claimed as dependents on your tax return. They should be deleted in the Personal Info section under dependents.

You should wait until your receive all your W-2s before completing and filing your tax return. The IRS won't begin accepting them until Jan. 23. 

[crmsw1998]

I will wait.  Thank you.  Disqualifier as a dependent is earnings of over $4, 000.00 for 2016, correct?

[Texas Roger]

There are two types of dependents--qualifying child and qualifying relative. A qualifying child must be under age 19 or a full time student under age 24. If they cannot be claimed as a qualifying child, then their income must be less than $4050 to be claimed as a qualifying relative.

[re2boys]

deleted

[crmsw1998]

Inquiry regarding qualifying child dependent or whether or not the earnings disqualify them as a dependent.  18 years old, full time senior in high school for 2016, earning more than $4, 000.00 during 2016.  Do the earnings disqualify the individual as a dependent?  Earnings of $4, 000.00 for 2016, must the student file taxes for 2016?

[re2boys]

He is under 19, there is no earning test or limit, as long as he does not pay more than half of his own support and lived with you the majority of the year.

[Texas Roger]

Here are the detailed requirements for claiming an 18 year old as a qualifying child dependent:

1. The child must be your son, daughter, stepchild, foster chld, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you (or your spouse, if filing jointly) unless disabled.

He is not required to file a tax return if the earnings are reported on a W-2. If federal income tax was withheld, he should file a tax return to get a refund.

If the earnings are reported on a 1099-MISC or on no forms, he must file a tax return to pay 15% self employment tax. If he files a tax return and can be claimed by you, he must indicate on his tax return that he can be claimed by someone else.