22 y.o.f/t student depend at home that had p/tjob earn $10,200. for 2017. Can I absorb his income & he not file or do I claim him and we file income separately?

[afirecaptain]

Parents paid for everything, stuent had no debts

[Coleen3 · Accepted solution]

You can't include his wages on your return. He would have to file his own return and state that he is being claimed as a dependent. You can claim him if:

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.