Can I claim my son who is a full time college student and works part-time

[ksammiesam]

My son turned 20 last year. He is in college full time. He has a part-time job. His total wages equal 4,364 and I paid for over half of his care. He also lives at home for the year.

[Texas Roger · Accepted solution]

Based on what you have said you can claim him as a qualifying child dependent. He is not required to file a tax return with only 4,364 of W-2 wages. If he had federal income tax withheld, he should file to get a refund. If he files, he must indicate on his tax return that he can be claimed by someone else. Some ask if a dependent's wages must be entered on the parent's tax return and they do not. If the dependent does not file a return, the dependents wages are not entered on anyone's return.

Whether he files or not, the person who claims the student as a dependent is the one who can claim qualified education expenses for deduction or credit.

[ksammiesam]

Thank you

[mrpsantos]

WHAT IS THE MOST THAT A DEPENDENT CAN MAKE WITH OUT FILING TAXES

[Texas Roger]

$6300 of W-2 income or $400 of 1099-MISC or no forms income. There are also some limits on investment income.

[amunizlaguna]

What about my son who is a student and made $6305.35 does he need to file taxes and do I claim him as dependent if he's a college student?

[Texas Roger]

Yes he must file a tax return if you can claim him as a dependent. Go through the TurboTax interview for dependents to confirm that you can claim him.

[bailey-bodway]

My daughter is claimed as a dependent on my tax return but I still received an error when filing her return that her social security number was already filed on another return.  I was never able to file her return on line even though there was money owed to her,  the return was rejected. 

[Texas Roger]

And did she check the box on her return that she can be claimed by someone else? If not, then she is trying to claim herself and you have claimed her and that is why her return is rejected.

[bailey-bodway]

Yes, that box is checked.  Thus the reason we are confused on the reject.

[Texas Roger]

On the actual tax return are the boxes appropriately checked or unchecked? On the 1040EZ the box in 5 would be checked for You. On the 1040A and 1040, box 6a would not be checked and there would not be a 1 in the far right line.

[jm7325]

I saw this post from a couple of years ago.  Is it still $6300? My 20 year old is a full time student. We pay for everything. She has a PT job. We can claim her, but does she still need to file her own tax return? 

[VolvoGirl]

No the amount has gone up.  

You don't include their income on your return. It would only go on their return if they are required to file one.  They don't have to file if they only have Social Security or W2 income under 12,950 but can file to get back any withholding taken out in boxes 2 or 17.  But you don't get boxes 4 or 6 back.   If they got a 1099NEC or no form (like for cash) for it they do have to file a tax return for it no matter how small.

To file a separate return for a dependent in the Online version you need to set up a new account separate from yours.  Online is only good for one return per account.  You can use the same email address for 5 accounts.  You can probably use the Free Edition

Https://ttlc.intuit.com/questions/1894512-how-do-i-start-another-return-in-turbotax-online 

Be sure on the dependent return you check the box that says you can be claimed on someone else’s return.  If their only income is W2 and under 12,950 they do not have to file a return except to get back any withholding taken out.

Filing requirements for a dependent

https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...

[Hal_Al]

You do not report his/her income on your return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2021 if he had any of the following:

1.          Total income (wages, salaries, taxable scholarship etc.) of more than $12,550 (2021) or $12,950 (2022).  The $6300 referenced earlier, in this thread, is the pre 2018 filing requirement. 
2.          Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1100 ($1150 for 2022)
3.          Unearned income over $350 ($400 for 2022) and gross income of more than $1100 ($1150 for 2022)
4.          Household employee income (e.g. baby sitting, lawn mowing) over $2300 ($12,950 if under age 18)
5.          Other self employment income over $432, including money on a form 1099-NEC

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.