19 year old dependent??

[OllieMomma]

Son graduated online high school in March.  Went to boot camp in April.  Turned 19 in June.  Can I still claim him as a dependent.  When I filled out my taxes it automatically approved him, but I’m not so sure. 

[Bsch4477]

If he was in the military since April he provided more than half of his support for the year and you can’t claim him. 

[OllieMomma]

He was only at boot camp for 6 months and made $14,200

[Opus 17]

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@OllieMomma wrote:

He was only at boot camp for 6 months and made $14,200

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First, he was not a full time student for part of 5 months or more.  (Like a senior who graduates in May or June.)  He was only a full time student for 3 months.  Boot Camp is not considered school.

Second, for the support test, you have to include the value of housing, food, medical care, transportation, and other personal expenses along with his salary.  These are all types of support he provided to himself, by means of his military service. 

His income disqualifies him from being a "qualifying relative" dependent, and the full time school and support tests disqualify him from being a "qualifying child" dependent.  

[Vanessa A]

If he is not a full time student, then even though he was home with you, he made more than $4,700 so he no longer qualifies as your dependent. 

The following criteria must be met to claim someone as a qualifying child:

• Your child (including adopted and foster children), your sibling, or a descendent of any of them.
• Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
• Lived with you for more than 6 months during the tax year
• They did not provide more than half of their own support
• They did not file a joint return, unless it was to claim a refund

To claim someone as a Qualifying Relative, they must be:

• Your child ( including step children, adoptive children and foster children) or a descendent of them
• Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
• Your parent or grandparents, including step parents and in laws
• Any other person that lived with you for the entire tax year
• Not a qualifying child of another taxpayer
• Someone that you provided over half of their support for during the tax year
• Has less than $4,700 in income (not counting social security)