Can we file a joint return with my 21 year old son took a gap year in 2018 and earned 12,000. Do we need to file a separate return for him or join him in my tax

[Coleen3]

You do not include your dependent's income on your return. He would need to file his own return. If he was not a full time student for at least 5 calendar months, you can't claim him.

Qualifying Child

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.