Dependents

[Brad45]

My 19 year old son is no longer considered a dependent because he worked an internship last summer and earned ~$8K - yet I support him and he is on my insurance - is this correct?

[CatinaT1 · Accepted solution]

Was the internship part of a school program?  Your kids can be your dependents up until age 24 as long as they are a full-time student for some part of 5 months during the year.  There is no income rule if they are a student.

The rules for a parent to claim a college student are this:

• The student is under the age of 24 on Dec 31 of the tax year and:
• Is enrolled in an undergraduate program at an accredited institution and:
• Is a full time student for some part of 5 months during the year, and:
• the STUDENT did NOT provide more that 50% of the STUDENT’S support 

[Brad45]

TY - but Turbo Tax removed him?