Son 45 lived in my house all 2018. I provide more than 50% support ( room, food, utilities, car insurance, cell phone.). He worked part time 2018, has W2 for $3911.

[hslcols]

If I can claim him as a dependent do I post his income and tax paid on my form?  If so, where?  If I claim him as a dependent do I assume liability for his medical bills?

[DoninGA · Accepted solution]

You can claim him as your dependent under the Qualifying Relative rules if his gross income is less than $4,150 and provided he meets the other requirements.  Claiming someone as a dependent on a tax return does make you liable for any of their debts.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,150 (social security does not count) in 2018

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.

[hslcols]

If claimed as a dependent do I include his W2 income and taxes paid on my form?

[DoninGA]

No.  You do not enter on your tax return any of a dependent's earned income from wages reported on a W-2 or income from their self-employment.
They can file their own tax return and indicate on that return that they can be claimed as a dependent on someone else's return.

[hslcols]

Thank You,  questions answered.