Dependent college student who worked part-time

[seasonsowither]

In 2021, if my child was in college but worked part-time and earned more than $10,000 for the year, can he still be claimed as a dependent on our 2021 return? He will be filing his own 2021 return. He lives at home, and we pay all his expenses for college and whatever else. He pays for nothing necessary to live nor for his education; therefor he did not pay for half of any expenses.

[xmasbaby0 · Accepted solution]

If your student is under the age of 24 you can still claim him no matter how much he made.   He can file his own return to seek a refund of tax withheld but he has to say on his own return that he can be claimed as someone else's dependent.    That means YOU get any education credits on your tax return.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,300 in 2021.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?

[seasonsowither]

Thank you. I had read this same info elsewhere but still wasn't certain.  I wasn't sure how the IRS can determine whether or not a dependent uses their income to provide for themselves.  I guess it is just how he files, then.  So I will be sure he marks that he is a dependent.