He is 20, a fulltime student, and meets all the tests to be a Qualifying Child. The test for income earned being less than 5,050 is for a Qualifying Relative! TT is wrong! income earned is not one of the tests for Qualifying Child and TT needs to fix it.
see the other conversation from another user with the same problem. Here are the IRS rules taken from their Pub 501:
Qualifying Child
Five tests must be met for a child to be your qualifying child. The five tests are:
| Tests To Be a Qualifying Child | Tests To Be a Qualifying Relative |
The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, or stepsister, or a descendant of any of them. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly); (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly); or (c) any age if permanently and totally disabled. The child must have lived with you for more than half of the year.2 The child must not have provided more than half of the child’s own support for the year. The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
If the child meets the rules to be a qualifying child of more than one person, generally only one person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later, to find out which person is the person entitled to claim the child as a qualifying child. | The person can't be your qualifying child or the qualifying child of any other taxpayer. The person either (a) must be related to you in one of the ways listed under Relatives who don't have to live with you, or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). The person's gross income for the year must be less than $5,050.3 You must provide more than half of the person's total support for the year.4
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