@Corypomus wrote:
I have a 20-year-old son who was a full-time student and 2016 but has earned more than $4500 and 2019. Has live with me full-time in 2019. Can I still claim him as a dependent on my 2019 taxes
You should be able to claim him as your dependent for 2019 under the Qualifying Child rules. His income is not relevant under the QC rules.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
