No, there is no income limit when claiming a dependent as a qualifying child.
To be able to claim your son as a qualifying child has to meet these requirements:
- They're under the age of 19 (or 24 for full-time students). YES
- They lived with you for more than half the year (exceptions apply). YES
- They didn't provide more than half of their own support for the year. ?
Please see this worksheet to determine support to help calculate if he provided more than half of his own support. If he did not provide more than half of his own support then you can claim him as a dependent.
If your son is your dependent then he will have to indicate on his tax return that he can be claimed as a dependent. He won't be able to qualify for certain Credits because of this but the he will still get a Standard Deduction of his earned income plus $350 (up to $12,400) to reduce his taxable income.
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