My son worked last year and made over the limit to claim as a dependent but didn't pay rent or for his food why can't I claim him

[DoninGA]

How old is he?  Was he a full time student for any 5 months in 2016?  How much was his gross income?

[tink4817]

$19,000

[tink4817]

20 not a full time student

[DoninGA · Accepted solution]

Under the Qualifying Relative rules to claim a dependent their gross income has to be less than $4,050.

Since he is over the age of 18 and not a full time student under the age of 24, he is not eligible to be claimed as a dependent under the Qualifying Child rules.  Under the QC rules his income is not a factor.

See this IRS Publication 501 for the Qualifying Relative rules - https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220939

See this IRS Publication 501 for the Qualifying Child rules - https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220886