@dougmow wrote:
Our son turned 24 on 5/1 in 2019. He was a full time student 6 months of the year.
I don't think he is eligible to be a dependent because he was 24 on 12/31/2019 but Turbo Tax is showing him as a dependent. Can you tell me which is correct.
He can still be your dependent if age 24 or older if his gross income was less than $4,200 and you provided over one-half of his support. This is covered in the Qualifying Relative rules.
To be a Qualifying Relative -
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.
