Deductions & credits

---

@Spino wrote:

@cindy0213 There it is, Cindy, at the top of p 4 in publication 969, as @Opus 17 just pointed out.

 

Since you have apparently NOT filed yet, perhaps the simplest resolution is NOT to claim your son as a dependent in 2022. In that case, it appears to me his HSA is okay. (what do you think @Opus 17 ?)

No, please read publication 501 and the instructions to form 1040.

The taxpayer must check the box that "someone can claim you as a dependent" if they can be claimed, even if that person agrees not to claim them and even if they don't want to be claimed.  

In Turbotax, that box is implemented with a Yes/No question, "Can someone else claim you as a dependent."

Checking that box (Answering "yes") will disqualify the taxpayer from making HSA contributions (and a few other things).  The question is whether the son qualifies as a dependent this year (considering all relevant facts and circumtances).