As @Hal_Al stated. In 2018 there was a tax law change,
- Exemptions were eliminated.
- All individuals could then get the full Standard deduction, regardless if they were claimed as a dependent on another tax return.
- That is why you didn't see a change as you toggled back and forth on the dependent question.
There are several conditions to qualify as a dependent.
The general conditions are:
- A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico
- A person can't be claimed as a dependent on more than one tax return, with rare exceptions
- A dependent can't claim a dependent on their own tax return
- You can't claim your spouse as a dependent if you file jointly
- A dependent must be a qualifying child or qualifying relative
He will not be eligible as a qualified relative because he has earned too much.
Lets see if he can be a qualified child
- Relationship:
- Age: Be under age 19 or under 24 if a full-time student.
- He qualifies, but was he 18 on 01/01/2023 or was it 01/01/2024?
- Residency: Live with you for more than half the year, with some exceptions
- He qualifies, He did live with you the whole year
- Support: Get more than half their financial support from you
- This may be the pinch point!
- Can you document that you provided over half of your son's support?
- Joint return: Not file as married filing jointly.
- He qualifies. He is filling Single.
With the issue of support pending, it does look like you can continue to claim your son as a dependent.
See the IRS article Dependents for more information.
Please contact us again with any additional questions or to provide some additional details.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
