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Deductions & credits
As already explained to you---if your son cannot be claimed as someone else's dependent on a 2021 tax return then he CAN get the $1400 recovery rebate credit. You have stated that he cannot be claimed. Are you not sure if he can be claimed? Was he a full-time student under the age of 24 at the end of 2021? Or if he was not a student, was 24 or older, did he have more than $4300 of income in 2021 --not counting Social Security?
Review the criteria for claiming a dependent again. CAN he be claimed as a qualifying child or qualifying relative? If he CANNOT be claimed as either type of dependent then he can get the $1400 on his own tax return. The $1400 you and your spouse received is irrelevant and does not get entered on your son's tax return.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent
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.
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.
Related Information:
- What does "financially support another person" mean?
- What is a "qualifying person" for Head of Household?
- Does a dependent for 2021 have to live with me?
- Do I qualify for Head of Household in 2021?
- Can I claim myself or my spouse as a dependent?
For your son: