Your son will have to file his own tax return if any of the following apply.
Your son is younger than age 19 or a full-time student age 19-23, he must file a tax return for 2019 if he had any of the following:
- Unearned income (interest, dividends, capital gains, taxable scholarships, unemployment compensation) of more than $1,050.
- Earned income (wages, salaries, tips, and fees) of more than $12,200.
- Gross income (earned and unearned income) was more than the larger of: $1,050 or earned income (up to $12,000) plus $350
If none of the above items apply and you qualify to claim your son as your dependent your son may want to file anyway to get a refund of any tax withheld.
If he does file he needs to check the box Someone can claim: You as a dependent on her Form 1040.
To claim an exemption for your son, you must be able to answer "yes" to all of the following questions.
- Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
- Do they live with you? Your child must live with you for more than half the year, but several exceptions apply.
- Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
- Are you the only person claiming them? This requirement commonly applies to children of divorced parents.
This link Rules for Claiming a Dependent on Your Tax Return has information you may find helpful.
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