you can claim him as a qualifying child if all these tests are met
• if he is not a full-time student, he's under 19 at the end of the tax year. If a full-time student, he's under 24 at the end of the tax year. (full-time means he attended school – (online courses and correspondence schools don’t count) during any part of five calendar months during 2024)
• he hasn't provided over ½ his/her own support
• he didn't file a joint return if there is a tax liability
or you can claim him as a qualifying relative if all these tests are met
• his gross income for 2024 is less than $5,050
• you provided over ½ his/her support
support
Includes amounts spent for food, lodging, clothing, education, medical and dental expenses, recreation, transportation and other necessities
His income must be reported on his return. To do this if you are using Online he will need his own account.
Using the same Online account destroys the first return prepared when a second one is started. His account will need a unique ID though you can use your e-mail address.
with the desktop versions, you can prepare multiple returns.
