If he is earning about $1,000 per month, your son will most certainly have to file an income tax return. The real question is whether he will claim his own personal exemption on that return, or whether you will still be able to claim him as a dependent.
Generally, you can claim your
child as a dependent if:
- The child is a U.S. citizen
or resident who lived with you over half the year;
- The child is under age 19, or
under age 24 if a full-time student;
- You provide over half of
their support;
- The child is not claimed as a
dependent by anyone else; and
- The child is not filing a
joint return.
Please note that temporary absences from your home, while living at school, still count as time living with you.
In your specific circumstances, the determination of dependency is almost certainly going to hinge on the question of support. Is your son providing over half of his own support or are you? If you are the provider of over half his support and all the other conditions are met, he is your dependent.
