Can child be claimed by parents?

[vanmier]

I am helping a friend file his taxes.  He turned 21 in July, moved out of his parents house in August, and made at least $14,000 in 2015.  I am currently unaware if he paid rent or utilities.  Can his parents claim him on their taxes?

[VolvoGirl]

Is/was he a full time student?

[vanmier]

No.

[SweetieJean]

"made at least $14,000 in 2015."  
2015 or 2016?

[vanmier]

2016. sorry foir that.

[SweetieJean · Accepted solution]

Basically, unless your friend was a full time student, his parents cannot claim him if his income was more than $4,050 in 2016..

Even when he lived with them, they may not have been able to claim him for 2014 and 2015 if he had income of more than $3,950 (2014) and $4,000 (2015).

[vanmier]

Even if he didn't pay rent or utilities?

[xmasbaby0]

Even if he did not pay rent or utilities.  He does not meet the criteria to be claimed as a dependent,  He can file his own return and claim his own personal exemption on that return.

[macuser_22]

It does not matter what he paid. If he is over age 18 and not a full time student and had a gross income of more than $4,050 the  he cannot be claimed as a dependent by anyone.  Nothing else matters.