My son who is my dependant worked last year. Should I add his W-2 since he paid taxes?

Forum|Forum|5 years ago
March 31, 2021
10 replies
63 views

He is an adult who worked part of last year, but I took care of him.

TurboTax Free Edition Online

SweetieJean

Alumni - Champ

No. In fact, you cannot claim him as a dependent if his income was more than $4,300 (unless he was also a full time student under age 24). He must file his own tax return.

AhdayneekayAuthor

Level 2

He made less than $1,900.

Hal_Al

Level 15

No. You do not put your dependent's income on your tax return. If it has to be reported, at all, it goes on his own return. Your dependent must file a tax return for 2020 if he had any of the following:

Total income (wages, salaries, taxable scholarship etc.) of more than $12,400 (2020).
Unearned income (interest, dividends, capital gains, unemployment) of more than $1100.
Unearned income over $350 and gross income of more than $1100
Household employee income (e.g. baby sitting, lawn mowing) over $2100 ($12,400 if under age 18)
Other self employment income over $432, including money on a form 1099-NEC

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.

Hal_Al

Level 15

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.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
He lived with the parent (including temporary absences such as away at school) for more than half the year

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

Closely Related OR live with the taxpayer ALL year
His/her gross taxable income for the year must be less than $4300 (2020).
The taxpayer must have provided more than 1/2 his support

In either case:

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

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html