Child turning 18 in 2022

[e50284]

My child is turning 18 in 2022.  He is going to keep living with us and he will be depending on us for lodging, food, etc. He plans on working a part time job, where he will likely not make enough in 2022 to have to file himself. My question is: Since he will still be depending on us, can we still claim him as a dependent on our 2022 tax filing next year?  Will there be a point in the future, were he would not qualify as being a dependent on us as long as we are providing for him going forward and he still retains a part time job?  Thank you

[xmasbaby0]

So in 2022 he will still be under the age of 19?   You will still be able to claim him as a dependent for 2022 even if he has a job.

In the year that he turns 19, then claiming him will depend on whether he is a full-time student or how much he earns.

[xmasbaby0]

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,300 in 2021.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?
• What is a "qualifying person" for Head of Household?
• Does a dependent for 2020 have to live with me?
• Do I qualify for Head of Household in 2020?
• Can I claim myself or my spouse as a dependent?

[MinhT1]

 You do not report your son's income on your return.

You can claim him as a dependent.

If his income is wages reported on form W-2, he is not required to file a tax return if he earned less than $12,550. However, if he had taxes withheld, he can file a tax return to claim a refund.

If his income is self-employed income reported on form 1099-NEC, he is required to file a tax return if he earned more than $400.

If he files a tax return, he has to indicate in TurboTax that he can be claimed as a dependent by someone else.

When he will be 19 (or 24 if he is a full-time student), you will no longer be able to claim him as a dependent if he has gross income of more than $4,300 (adjusted each tax year).

[e50284]

Thanks for the answer xmasbaby0 !

So, yes he's 18 in 2022 and will be 19 in 2023. He'll be a FT student in 2023 in college and likely working a part time job. Up to how much can he earn on his PT job for me to claim him as a dependent once he's 19 and a full time student?

[HelenC12]

There isn't a set dollar amount that your child can earn and no longer be your dependent. Your dependent must meet the requirements to be a dependent no matter how much they earn. 

• For example: if your child earns $20,000 from a part-time job and doesn't use it to support themselves, you still financially support/provide over 50% of their care, they would still qualify as your dependent. 
• TurboTax will ask you dependent requirement questions when you enter your child. 

Additional information: 

• Who can I claim as my dependent?
• What does "financially support another person" mean?
• Does a dependent for 2021 have to live with me?