Can't claim child as dependent

[jfmarcum]

This is more of a general tax question

My son was 18/19 years old in 2021.  Lived at home full time.  Went to college part time.  Earned approximately $8000 in 2021.

According to the rules I can't claim him as a dependent because he didn't go to school full time and earned more than $4300 in 2021.  Even though I paid for his housing, medical, medical insurance, auto insurance, etc. - basically "supported" him all year.

It seems strange that $4300 earnings and not going to school full time all year are the two deciding factors.

Just curious if there is more to it.

[Bsch4477]

No, you understand it correctly. That’s the tax law. 

[jfmarcum]

Does that imply (infer?) that one should be able to support themselves on $4300 per year?

Either way - sure makes a difference when it comes to refunds (if getting one).