Can my son claim himself if he qualifies as a dependent on my return?

Forum|Forum|7 years ago
May 31, 2019
3 replies
45 views

My son qualifies as a dependent on my return. He is 21, was a full time student for 5 months, lived with me for more than half the year and I paid for all of his support. He worked part time, made $11,248. He wants to claim himself on his return. I know we can't both claim him but is he allowed to claim himself if he could be claimed on mine? I do want to claim him and I want to be able to tell he's not allowed to claim himself.

Best answer by null725

No, he can not claim himself. The question that he has to answer on his tax return is can he be claimed on someone elses return, and the true answer is yes.

Have him read the rules for claiming a dependent:

Rules for Claiming an Exemption for a Dependent:

- You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Test to be a Qualifying Child:
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. 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 full-time student and younger than you (or your spouse, if filing jointly), (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year (except for temporary absences such as for school)
4. The child must not have provided more than half of his or her support for the year.
5. The child is not filing a joint return for the year (unless that
return is filed only as a claim for refund).
6. If the child meets the rules to be a qualifying child of more
than one person, you must be the person entitled to claim
the child as a qualifying child.

Test to be a Qualifying Relative:

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either (a) be related to your in one of the following ways:
    Your child, stepchild, foster child, or a descendant of any of them
    Your brother, sister, half brother, half sister, stepbrother, or stepsister.
    Your father, mother, grandparent, or other direct ancestor, but not foster parent.
    Your stepfather or stepmother.
    A son or daughter of your brother or sister.
    A brother or sister of your father or mother.
    Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
3. The person's gross income for the year must be less than $3,950 (social security does not count).
4. You must provide more than half of the person's total support for the year.

There is a very good worksheet to help you determine how much support you provide. It is on page 15 of IRS Pub. 501
http://www.irs.gov/pub/irs-pdf/p501.pdf

N

null725Answer

Level 13

No, he can not claim himself. The question that he has to answer on his tax return is can he be claimed on someone elses return, and the true answer is yes.

Have him read the rules for claiming a dependent:

Rules for Claiming an Exemption for a Dependent:

- You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Test to be a Qualifying Child:
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. 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 full-time student and younger than you (or your spouse, if filing jointly), (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year (except for temporary absences such as for school)
4. The child must not have provided more than half of his or her support for the year.
5. The child is not filing a joint return for the year (unless that
return is filed only as a claim for refund).
6. If the child meets the rules to be a qualifying child of more
than one person, you must be the person entitled to claim
the child as a qualifying child.

Test to be a Qualifying Relative:

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either (a) be related to your in one of the following ways:
    Your child, stepchild, foster child, or a descendant of any of them
    Your brother, sister, half brother, half sister, stepbrother, or stepsister.
    Your father, mother, grandparent, or other direct ancestor, but not foster parent.
    Your stepfather or stepmother.
    A son or daughter of your brother or sister.
    A brother or sister of your father or mother.
    Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
3. The person's gross income for the year must be less than $3,950 (social security does not count).
4. You must provide more than half of the person's total support for the year.

There is a very good worksheet to help you determine how much support you provide. It is on page 15 of IRS Pub. 501
http://www.irs.gov/pub/irs-pdf/p501.pdf

C

casey1270

Level 2

where is the box saying that he is claimed by somebody else

X

xmasbaby0

Level 15

He says in My Info that he can be claimed as someone else's dependent.

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return. He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return. (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc then he must file a return and pay self-employment tax for Social Security and Medicare. You may want to use this version of TT for that:

https://ttlc.intuit.com/questions/1900583-what-is-turbotax-free-file-program

**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.**

R

rainydaze

Alumni - Champ

Only one of you can claim his exemption. If you do, then he cannot and vice versa. If he was able to provide more than 50% of his own support, you cannot claim him even if he was a full time student. If he did not, then you have the right to claim.

W

wmlbus2012Author

Level 2

Question on this part: If he was able to provide more than 50% of his own support. Do you mean if he made enough money that he could pay for more than 50% or if he actually paid for more than 50%? He didn't give me any money to pay for his support.