You should be able to claim as a dependent on your tax return under the Qualifying Child rules if he meets all the requirements. If you do claim him on your tax return make sure that when he files his tax return that he indicates on his return that he can be claimed as a dependent on someone else's return.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
#4 is the kicker for me too. If a person just starting basic and advanced military training makes ~$10,000 in salary from the government in 6-7 months, then the FMV rent + utilities would have to be $1,400-1,700 per month to count as parents providing for more than 1/2 of the support.
Your child that you support who is under the age of 19 would normally qualify as your dependent. I suggest you list him as such in TurboTax and answer the questions and that will allow to verify that he will qualify.
**Mark the post that answers your question by clicking on "Mark as Best Answer"
@Bharv - 18 is under 19. So, the qualifying child rules apply. He doesn't even have to have been a student.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
- He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
- He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.
- He lived with the parent (including temporary absences such as away at school or military training) for more than half the year
So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self.
The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.
Furthermore, there is a rule that says IF somebody else CAN claim him as a dependent, he is not allowed to claim himself. If he has sufficient income (usually more than $12,200), he can & should still file taxes. In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section. TT will check that box on form 1040.
Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.
With the tax law change, effective 2018, most students will get the same refund whether they claim themselves or not. The personal exemption has been eliminated and the standard deduction increased.
My son lived with me from January thru mid July in 2019 while he was finishing his senior year in HS. He joined the military in mid July.. I did not know until my federal and state returns were rejected that he had his mom ( my ex) file his tax return. Now there are obviously (2) tax returns with his SS number... it would be cumbersome to have his return amended.. any other options aside from just not claiming him?
There are three options (#2 is best):
1. Just not claim him.
2. Have him file an amended return, unclaiming himself (note my previous answer, his refund will [most likely] not be reduced). You do not need to wait until his amended return is fully processed, to claim him on your return. But, you cannot e-file. You will have to mail in a paper return.
3. File a competing return and let the IRS figure it out. There is a rule that says IF somebody else CAN claim him as a dependent, he is not allowed to claim himself. You cannot e-file. You will have to mail in a paper return.