topic Re: Dependant in Deductions & credits

Dependant

Sstribli — Sat, 29 Feb 2020 21:47:24 GMT

Turbo Tax is telling me I can claim my 20 year old son even though he took 2019 off from college. It is also telling me I can claim head of household. Is this correct?

Re: Dependant

macuser_22 — Sat, 29 Feb 2020 21:52:47 GMT

You can claim a non-student dependent of any age (and file HOH) if the rules for a Qualifying Relative are met.

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,200 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/publications/p501#en_US_2018_publink1000220939

** Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2019_publink1000226268

Re: Dependant

Sstribli — Sat, 29 Feb 2020 22:02:29 GMT

So why would Turbo Tax let me take the head of household exemption and claim my son if if was not 19 or full time student for 2019 ?

Re: Dependant

macuser_22 — Sat, 29 Feb 2020 22:16:02 GMT

Did yiu read my post above that question - it tells you why.

Re: Dependant

NCperson — Sat, 29 Feb 2020 22:36:20 GMT

if he lived in your home for all 12 months and earned less than $4200, age is not a limiting factor.

if you answer all the questions correctly in TT, you are paying them for the accuracy of the asnwer provided; trust it!

Re: Dependant

macuser_22 — Sat, 29 Feb 2020 22:44:12 GMT

@NCperson wrote:

if he lived in your home for all 12 months and earned less than $4200, age is not a limiting factor.

It is not necessary that a closely related relative live in your home at all. You must pay more than half of their total support for the year and their gross income (not earned income) must be less then $4,200.

See the rules that I posted above.