Is my child still considered a dependent?

[hraess]

I am confused whether he still falls into the dependent category for last year. He turned 19 late last year. He was still in his senior year of high school through May of last year, followed by part time summer school for maybe 6 weeks (I read something about dependents being in school five months out of the year). He lives with me and does not pay bills here so I provide support there. He does work and made over $5,000 last year and pays his own personal bills, not household bills here. He will file his own return this year. Somebody please clarify. 

[JohnB5677]

Yes, you can claim your son as a dependent.

• Unless he continues in school, this may be his last year.
• He must indicate that someone else can claim him as a dependent on his tax return.
• He does not have to file a tax return, but he would not get a refund of his withheld taxes unless he does.

You may be able to claim him in the future if he meets these tests:

The 4 tests that will qualify a relative as a dependent

• They cannot be claimed by another taxpayer or your “qualifying child.”
• The dependent being claimed earns less than $4,400 in 2022.
• You provide more than half of the total support for the year.
• The person (child, a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.

[Carl]

High school is an accredited institution. Because he was enrolled for at least 5 months of the year, they qualify as your dependent. The dependent's earnings do not matter. The main thing is that the dependent did not provide more than half of "their" "own" support. Also, time spent away from home for the primary purpose of attending school is considered to be time they lived with you. So make sure you indicate they lived with you the entire tax year.

If the dependent files their own tax return, they must select the option for "I can be claimed on someone else's return".  If they qualify as your dependent, it doesn't matter if you actually claim them or not. They don't have a choice in that.