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:

 

 

For your son:

 

https://ttlc.intuit.com/community/dependents/help/when-do-i-have-to-answer-yes-to-being-claimed-as-a...

 

 

 

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**