Qualifying Child or Dependent

[BudgetNuts]

Hoping to just clarity on this question. 

My child is 25. He did an internship out of state for 6 months of last year while attending graduate school. When the internship was over he stayed in the state he did the internship to complete his graduate degree. Can I claim him?

1- He was in graduate school for 8 months last year; tuition paid by 529 withdrawals; 

2-For 6 months of that time we assisted with rent;

3-He did make more than 20,000 last year

Turbotax says he cannot be claimed because he made too much income and must file his own return. Just want to make sure that is correct. Thanks

[xmasbaby0]

No you cannot claim your son as a dependent.  He is too old to be a qualified child and made too much to be a qualified relative.  He cannot be claimed as anyone else's dependent.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2022 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 $4,400 in 2022.
• 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.