Your son did not qualify as your dependent under the requirement that he must be under age 24 and a student because he was only a student for 4 months. IRS Publication 501 states that to qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:
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A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school; or
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A student taking a full-time, on-farm training course given by a school or by a state, county, or local government agency.
The 5 calendar months don't have to be consecutive.
Since your son did not meet the requirements as a "qualifying child," (see requirements provided above by IreneS) then TurboTax verified whether your son met the requirements to be claimed as a "qualifying relative" (please see the requirements below.) Unfortunately, you were not able to claim your son as a qualifying relative because his income was greater than $4,200 for the year.
In order to be a qualifying relative, the person:
- Can't be your qualifying child or the qualifying child of any other taxpayer
- Must live with you all year as a member of your household or must be related to you
- Must have gross income of less than $4,200 for the year
- You must provide more than half of the person's total support
@mdjanssen
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