My full-time student son (who has a scholarship for all tuition) worked part-time and made $14,000. Do I claim him as my dependent?

[SherekaB · Accepted solution]

To claim him as a dependent income does not matter if you can answer YES to these questions.

• Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
• Do they live with you? Your child must live with you for more than half the year, but several exceptions apply.
• Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
• Are you the only person claiming them? This requirement commonly applies to children of divorced parents. Here you must use the “tie breaker rules,” which are found in IRS Publication 501. These rules establish income, parentage and residency requirements for claiming a child.

If he made more than $6,300 then he must file a return. Be sure on his return he selects someone else can claim him as a dependent.

[KRose]

My son pays his own rent and food.  However, I provide a car, auto insurance, health insurance and cell phone service - which probably is equal in value to what he pays for rent and food each month.  Is this good enough justification?