You would not be able to claim your son as a "Qualifying Child" as a dependent because he is over age 19 (and 24 for full-time students.) He may qualify as a "Qualifying Relative" if he has no income or income less than $5,050.
To be considered a qualifying relative, your son must meet the following tests:
- You son does not meet the tests for a Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.” He is too old to meet this test.
- Your son's Gross Income is less than $5,050: The dependent being claimed earns less than $5,050 in 2024.
- You must provide more than half of your son's total support: You must provide more than half of the total support for the year.
- Your son must meet the member of Household or Relationship test : The person must live with you all year as a member of your household or be related to you.
- Your son must be a U.S. Citizen
- Your son cannot be claimed on another tax return
- Your son does not file a joint return with anyone
How do you determine if the support test is met:
You would figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. This includes support the person provided from his own funds.
You can use this worksheet Worksheet 2 to help figure out whether you provided more than half of a person's support.
Click here for "Publication 501 Dependents"
Click here for "Who Can I Claim as a Tax Dependent?"
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Click here for "Rules for Claiming Dependents on Taxes"
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