How do I file with a working college student

[tdarnell507]

My 19yo son lives with me, a single mom. He attends community college full time and works part time. His employer will end up paying my son just over $12K by the end of the year and they currently do not take out any federal taxes. Last year I still filed as head of household because he didn't earn much money and was still in college full time. He will continue to be a dependent of mine until after he graduates college?

1. Will he be required to file separately from me or will I still be able to claim him since he's still a full time student? 

2. Should he have his employer start taking out federal taxes now or wait until he is no longer in school? 

3. What happens if he takes a break from school for a term, or falls below full-time status?

Any guidance regarding how I should file and what steps he should take would be greatly appreciated.

[AmitaR]

1. As long as your dependent son is under 24 years old and a full-time student, you may claim him as dependent and file Head of Household.  

2. Yes, he needs to file separately, but make sure when he is filing, he needs to specify that someone is claiming him as a dependent.

3. Even though you claim him as dependent, he will still get a standard deduction.  A dependent's standard deduction is limited.  For 2024, the standard deduction for a dependent was the greater of $1,300 or their earned income plus $450, not to exceed the regular standard deduction amount for their filing status.  So if he will be making about $12K in 2025 and he is not doing any withholding for federal taxes he may be ok for federal but depending on which state you live in, he may need to have withholdings for state taxes.  But as he starts to make more money, let's say for 2026, then he may need some federal tax withholding as well.

4. In order for you to claim him as dependent, he needs to be Full-Time student for atleast five months during the year.

Hope this helps.

AmitaR

[AmitaR]

1. As long as your dependent son is under 24 years old and a full-time student, you may claim him as dependent and file Head of Household.  

2. Yes, he needs to file separately, but make sure when he is filing, he needs to specify that someone is claiming him as a dependent.

3. Even though you claim him as dependent, he will still get a standard deduction.  A dependent's standard deduction is limited.  For 2024, the standard deduction for a dependent was the greater of $1,300 or their earned income plus $450, not to exceed the regular standard deduction amount for their filing status.  So if he will be making about $12K in 2025 and he is not doing any withholding for federal taxes he may be ok for federal but depending on which state you live in, he may need to have withholdings for state taxes.  But as he starts to make more money, let's say for 2026, then he may need some federal tax withholding as well.

4. In order for you to claim him as dependent, he needs to be Full-Time student for atleast five months during the year.

Hope this helps.

AmitaR