Can parents claim a son, 27 years old, student, and no income as a dependent

[md-zadeh50]

Can parents claim a son, 27 years old, student, and no income as a dependent. My understanding was that the age factor (25 years +) can not be claim as dependent. But when I was doing the TAX using Turbo Tax, it accept the 27 years which did not have income and was student as "dependent". Is this correct?

Thank you

David

[MaryK1 · Accepted solution]

A dependent can be a Qualifying Child or a Qualifying Relative.  A Qualifying Child  must be under 19, under 24 AND a full time student or any age and permanently disabled.  If they are over 24 and not disabled, your son can qualify as a QUALIFYING REALTIVE. A qualifying relative has an income limit- he cannot make more than $4050.  In addition, you must have provided more than half of his support during the year.

[MaryK1]

A dependent can be a Qualifying Child or a Qualifying Relative.  A Qualifying Child  must be under 19, under 24 AND a full time student or any age and permanently disabled.  If they are over 24 and not disabled, your son can qualify as a QUALIFYING REALTIVE. A qualifying relative has an income limit- he cannot make more than $4050.  In addition, you must have provided more than half of his support during the year.

[rkrchu2012]

I have a daughter in a similar situation. She turned 25 in March of 2019, has no income, and started school in July. When she applied she was over 24 (so I guess NOT considered a dependent), so her tuition is paid half in grants and half in loans. She doesn’t see any of that money. It goes directly to her tuition and then she will pay the loans six months after she completes school. Can I claim her as a qualifying relative, or does she have to file her own taxes, even though she has no income?

[Scorpion1]

Even over 27 years old can be claimed but like others mentioned, the dependents' credit vanishes after 24 as a student.

[Kdegraw]

I have a similar situation.  so the question of a qualifying relative: he is in school full time, made a bit of money from Jan to Aug (may 5000).  From what I am seeing - he has made too much money for me to claim him as a qualifying relative - correct? 

But if he qualifies with the income stated in this thread - I can claim him and he can file his own taxes for the $4000???

Thank you for any suggestions.

[DoninGA]

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@Kdegraw wrote:

I have a similar situation.  so the question of a qualifying relative: he is in school full time, made a bit of money from Jan to Aug (may 5000).  From what I am seeing - he has made too much money for me to claim him as a qualifying relative - correct? 

But if he qualifies with the income stated in this thread - I can claim him and he can file his own taxes for the $4000???

Thank you for any suggestions.

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If he is age 24 or older and has gross income of $4,200 or more in 2019 then no one can claim him as a dependent under the Qualifying Relative rules.  His student status is not relevant if age 24 or older.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[VolvoGirl]

For 2019 if they are 24 or older and have $4,200 or more income you can not claim them.   What do you mean file his own for the 4,000?

If anyone only has W2 income less than 12,200 they don't have to file a return except to get back any withholding taken out.

Do you need to file a return?

https://ttlc.intuit.com/community/filing-and-paying-taxes/help/do-i-need-to-file-a-federal-return-th...