Can my 26 year old son who lived at home while attending school full time file singly and claim EIC (if I don't claim him as a deduction) if I am not eligle for EIC?

[agrunberg]

My son turned 26 in 2016.  He is an undergraduate student in college, lives at home, and made less than $4500 in 2016.  I pay for more than 50% of his support.  So the question is two-fold: 1) can he file singly if I do not claim him as a deduction?  2) Assuming he can, if I do not qualify for EIC, would he be allowed to claim it?

[KatrinaB · Accepted solution]

Since your son is over the age of 23 and made over $4050 for the year, you will not qualify to claim him as a dependent. If he files on his own, then Turbo Tax will determine his eligibility to claim earned income credit. 

However, you may view the rules for taxpayer's without children at the website below.

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/claiming-eitc-without-a-...

[agrunberg]

Thank you, but he made less than $4500 per year.  TurboTax indicated that I could claim him as a deduction, but he does not constitute a qualifying child.  Is this a bug in TurboTax?

[Texas Roger]

If he made less than $4050, he likely meets the tests to be claimed by you as a qualifying relative dependent. He can't claim himself and qualify for EIC if he can be claimed by you. Here are the tests:
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross  taxable income for the year must be less than $4,050 in 2016.
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.

[agrunberg]

Thanks!  Follow up question: Can my son legally file singly if I do not claim him as a dependent and he lives at home?  I appreciate the fast and thorough response to the original question!

[Texas Roger]

He can file a single tax return to report his income. He is not required to file a return with less than $6300 of W-2 income. If his income was reported on a 1099-MISC or no form, he must file a return if it was over $400 to pay self employment taxes.

If he files a return AND he meets the tests to be claimed by you, he must indicate on his return that he can be claimed by someone else.

[agrunberg]

Thanks!  I absolutely am grateful for your quick and thorough response.

[Texas Roger]

I should have added that if he had W-2 income with federal taxes withheld, he should file a return to get a refund even though he is not required to file with less than $6300 of income.