@DMarkM1 wrote:
Emancipation is a court order that allows a child less than the age of majority (18 or 19 in most states) to assume all the rights and responsibilities of adulthood. Where are you getting an interpretation that your son has been "Emancipated"?
The emancipation reference in the IRS publication concerns the the 16 or 17 year old who has been "Emancipated" by the court.
Emancipation is a court order freeing a child from their parents' control. It is also the legal term for "coming of age" or "being a legal adult" and occurs at age 18 in most states, although there are a few exceptions. (See for example here, https://www.law.cornell.edu/wex/table_emancipation)
Specifically, IRS examples 5 and 6, which are found on page 13 of Pub 501
https://www.irs.gov/pub/irs-pdf/p501.pdf
and on page 10 of Pub 504 (exact same language)
https://www.irs.gov/pub/irs-pdf/p504.pdf
specifically say "When your son turned age 18". I can't find an emancipation references to a 16 or 17 year old in either publication 501 or 504.
