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

[LinaJ2020]

What is your question?  

If you are asking how to file with TurboTax yourself, here is a video for your reference:  https://www.youtube.com/watch?v=y_CcK3y5wss

@Soleygrl

[rgomez92]

How about if my daughter who I 100% supported in 2020 and was in college but earned enough that she could have supported herself.  Can I still claim her as a dependent or is she considered an independent because she could have technically supported herself with her income of $32K?  Thanks.

[DoninGA]

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@rgomez92 wrote:

How about if my daughter who I 100% supported in 2020 and was in college but earned enough that she could have supported herself.  Can I still claim her as a dependent or is she considered an independent because she could have technically supported herself with her income of $32K?  Thanks.

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If she was a full time student under the age of 24 and she provided over one-half of her own support then you cannot claim her as your dependent.

Use this IRS worksheet for determining the amount of support provided - https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

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.

[LinaJ2020]

If she could provide more than half of her own support, she doesn't qualify as your dependent.  See rules under Qualifying Child here:  Credit for Other Dependents 

Also, with $32,000 income, she is required to file her own return.  To see filing requirements, click here:  Do I need to file?

@rgomez92

[rgomez92]

So if I understood it right, the criteria of whether a child is dependent or not, is based on her ability to support herself, even if I actually provided for 100% of her living expenses.  Is my assumption right?  Thanks again.

[rgomez92]

So if I understood it right, the criteria of whether a child is dependent or not, is based on her ability to support herself, even if I actually provided for 100% of her living expenses.  Is my assumption right?

[Jaemac707]

Define "child". If they are over the age of 24, whether they are in school or not, as long as they do not make over $4300 per year then yes you can claim them. If they make more than that, then technically no you cant. 

[KathrynG3]

The parameters outlined from @DoninGA and @LinaJ2020 explain the IRS rules for who is a dependent. In the eyes of the IRS, the determination is not that she could have supported herself, but that she surpassed a threshold where she can no longer be claimed as a dependent.

To verify the information, run through the Interactive Tax Assistant, go to Whom May I Claim as a Dependent? | Internal Revenue Service

@rgomez92

[rgomez92]

She is 23 years old (in college full-time) and made $32K but I provided 100% of her living expenses (support).  My question is whether she should indicate in her return that no one can claim her as a dependent. 

[Hal_Al]

Q. Should she indicate in her return that no one can claim her as a dependent. 

A. Probably not.  But support  is only one of three tests.  If she also lived with you, She should indicate that someone can claim her.  And you should  probably claim her, as a dependent, on your return. 

 If you provided provided 100% of her support (living expenses), that means she put 100% of her $32K income into savings.  That's unlikely. But it is possible for someone with $32K of income to still be a dependent.  Note that she will be 24 in 2021 and can no longer  be your dependent with more than $4300 of income. 

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.

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

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

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 $12,400), 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.

[Taxe5hater-]

I file married filing jointly with spouse and 3 daughters. One daughter got a 1099-nec. How do I enter her income on our tax return?  She was 19 in 2020 and a full-time student.  She made $2537 working for Door Dash.  I would like for her to not have to file a 2020 return, but I am not trying to hide her income.  Turbo Tax Home and Business seems to limit the input of all income to my spouse and I.

[marlene41]

If you can legitimately claim your stepdaughter, you can continue to do so; however, when she files he own taxes, she will have to fill the box that asks if she can be claimed as a dependent on someone else's return. I don't know what that does to her tax rate.

[DawnC]

You can only enter your daughter's UNearned income on your tax return.    Earned income, including Self-Employed income, has to be reported on her return.   Since she had over $400 in Self-Employment income, she has to file a return.

You can use Home and Business and create a new return for her.   Make sure to mark that she can be claimed on another tax return so nothing gets rejected.   You can e-file up to 5 returns with H&B so there will be no additional charges.   @Taxe5hater-

Her Door-Dash income reported on 1099-NEC is self-employment income.  

[DawnC]

It does nothing to her tax rate, it just prevents her return (or the parent's return) from being rejected and receiving IRS notices later.    @marlene41

[Landon2]

My daughter is filing taxes this year and I am claiming her on my taxes will she get her money from her W-2