Can I claim my son as a dependent if he made $11,000.00?

[Phillip1 · Accepted solution]

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.