State tax filing

It depends.  Was the he/she a fulltime student for at least 5 months in 2021?  If not did he/she have gross income of $4,300 or more in 2021?

 

If they were not a full time student in 2021 and had gross income of $4,300 or more in 2021 then the parent nor anyone else can claim them as a dependent on a 2021 tax return.