Can we add my collage son as our dependent? Add his w-2 in our files?Eared $7700 last year ,not covered his half rental payment . We also paid all his tuition and food.

[DoninGA · Accepted solution]

If he is a full time student under the age of 24 then you should be able to claim him under the Qualifying Child rules if he meets are the requirements.

You do NOT enter his earned income from wages reported on a W-2 on your tax return.  He can file his own tax return and indicate on the tax return that he can be claimed as a dependent.

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, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. 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.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[luke127]

Thank you so much for help!!!