It depends.
If he is under the age of 19, or between the ages of 19 and 24 and a full-time college student, you may be able to claim him as a dependent if he did not provide more than half of his own support. If he is over 19 and not in college, you cannot claim him as a dependent with that much income.
Qualifying Child Dependent:
- He is under the age
of 19, or he is between the ages of 19 and 24, and;
- He was a full time
student for 2016
- To be a student,
they must be, during some part of each of any 5 calendar months
of the year:
- A full-time
student at a school that has a regular teaching staff, course of study,
and a regularly enrolled student body at the school, or
- A student taking a
full-time, on-farm training course given by a school described in (1),
or by a state, county, or local government agency.
- The 5 calendar
months don't have to be consecutive.
- He did not provide
more than half of his own support.
- If you aren't sure whether a
child provided more than half of his or her own support, you may
find Worksheet 2 helpful.
- He did not file a
joint tax return.
- An exception to the
joint return test applies if your child and his or her spouse file a
joint return only to claim a refund of income tax withheld or estimated
tax paid.
