If your son can work, even part-time, at a regular job, he would need to have earned less than $5,050 in 2024 to possibly qualify for the Other Dependent Credit.
Adult children can be claimed as Other Dependents but will have to meet the gross income test unless they are totally and permanently disabled. Gross income is the total of a taxpayer's unearned and earned income. If their gross income was $5,050 or more for 2024, you can't claim them as a dependent unless they are disabled.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
Your child is permanently and totally disabled if both of the following apply:
- Your child can't engage in any substantial gainful activity because of a physical or mental condition.
- A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
Once your child is 24 years of age or older, and not disabled, they no longer qualify as a dependent unless they meet the gross income test, just as any other adult relative whom you support. See IRS Publication 501 for more information.
Here's a checklist for determining whether your parent (or other relative) qualifies.
- Do they live with you? Your relative must live with you all year as a member of your household or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
- Do they make less than $5,050 for 2024? Your relative can't have a gross income of more than $5,050 for 2024. Certain income is excluded from this requirement such as all or part of Social Security benefits.
- Do you financially support them? You must provide more than half of your relative's total support for the year.
See this TurboTax tips article for more information.
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