Can I still claim my son as a dependent if he made 19,000$?

[Hal_Al]

@Truedime 

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative"[QR] in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

He cannot be a QC because he is over 18 and not a full time student.  He cannot be a QR because his income is over $4300. 

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

[VolvoGirl]

No.  Not anyone can qualify you to be Head of Household.

Who is a qualifying person for Head of Household

https://ttlc.intuit.com/community/family/help/what-is-a-qualifying-person-for-head-of-household/00/2...

[monkeybaby19]

My sons girlfriend was claimed by her mother on her 2020 taxes. She is a fulltime student and did live with her from January until august, however she totally supported herself and paid her mother rent. Can her mother still claim her? 

[Hal_Al]

@monkeybaby19  asked:

Q. Can her mother still claim her?

 A. Maybe. You haven't provided enough info to answer that question.

What's her age? Where was she living Jan-Aug and why? How did she support herself?

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

[monkeybaby19]

She was 20 last year, she turned 21 this February. She lived with her mom last year from January to august, then she moved into a dorm. She supported herself by working a part time then fulltime job. She also paid her mom rent and paid part of the utilities from January until august. 

[Hal_Al]

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. 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
2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
3. He lived with the parent (including temporary absences such as away at school) for more than half the year.  Living in a dorm means she still lives at home

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.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

[Rrodriguez72]

He tried to file his taxes but it reflects that he is going to money because I claimed my son. Would it be best to amend my return and remove him as a dependent?

[ThomasM125]

If your son qualifies as your dependent, then he must indicate this on his tax return. Even if you don't claim him, he will be treated as though you did claim him for tax purposes. So, you should claim him if you are able to do so.

[Rrodriguez72]

He only made 19600 and paid 1960 in taxes. When filing, the system says he owes 2000 because I claimed him. Would this be corrected?

[WendyN2]

No, first of all if he can be claimed by you which is evident because you already filed your return, I am making the assumption that he is below the age of 24. Having said that, if I enter fake information (name, ss#, etc.) and enter his $19600 along with Federal Withholding of $1960, with all else being no entries, I am coming up with him getting a refund of $1237 Federal. Please go back and check the entries for your son and make sure that you've entered everything correctly. Something is not adding up based on the information you've provided and the mock return I just ran. 

[Rrodriguez72]

That's the same thing I thought. He is 17 years old and the income was from unemployment.

[VolvoGirl]

Did he get a W2 or a 1099NEC?  Was the $1960 withholding on W2 box 2?  

[Rrodriguez72]

He got a 1099 G $19600 for the year and tax 1960.00. It asked for my information, which we submitted, and it increased the 2000 something, that he would need to owe. 

[Jaemac707]

Nope you sure cant. The IRS considers 4300 to be the maximum amount they can make, anything over that is enough to provide more than 1/2 of their support, making them ineligible to be claimed as a dependent. Claiming them with that high of an income is a sure fire way to trigger an audit and/or tax fraud charges.

[Soleygrl]

I have never done this by myself.  Do advice me to do it with you guys?