Hal_Al
Level 15

Education

Answer no.  He must have been a full time student for 5 months or more than to answer yes.

 

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

 

Since your son was over 18 and not full time student, for 5 months, he cannot be your QC.  

He may  still be a standard dependent if he meets the 6 tests for claiming a dependent:

  1. Closely Related OR live with the taxpayer ALL year
  2. His/her gross taxable income for the year must be less than $4,200
  3. The taxpayer must have provided more than 1/2 his support

In either case:

  1. He must be a US citizen or resident of the US, Canada or Mexico
  2. He must not file a joint return with his spouse or be claiming a dependent of his own
  3. He must not be the qualifying child of another taxpayer