You cannot claim your son's GF as a dependent on your tax return. She is unrelated to you and did not live in your home for an entire tax year. So never mind the GF.
If you paid for over half your full-time student son's support and he is under the age of 24 then you can claim him as a dependent on your tax return. If he is under 24 he can still be claimed as your qualified child dependent. You enter the education credits on your own return.
If your son had any sort of job with tax withheld then he can file a tax return to seek a refund of the amount in box 2 and/or box 17 of his W-2, but he has to say on his return that he can be claimed as a dependent on someone else's tax return.
WHO CAN I CLAIM AS A DEPENDENT?
You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:
Qualifying child
- They're related to you.
- They aren't claimed as a dependent by someone else.
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They're under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They lived with you for more than half the year (exceptions apply).
- They didn't provide more than half of their own support for the year.
Qualifying relative
- They don't have to be related to you (despite the name).
- They aren't claimed as a dependent by someone else.
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year (exceptions apply).
- They made less than $4,300 in 2021.
- You provided more than half of their financial support
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
