claiming a dependent

[gentillb]

We have 4 kids 18, 22, 23, 23

18 yr old is still in college- dependent

22 is working as a nurse graduated in May- living, working outside the home.- claiming as a dependent for 1/2 the yr as a student

23 yr old- grad student- claiming as a dependant, no job

23yr old- 1 yr ago graduated, on his own but we pay for insurance...he lives, works full time outside the home...DO OR CAN I CLAIM HIM AS A DEPENDENT? WHO GET'S THE MOST OUT OF THEIR TAXES- PARENTS OR CHILD?

[VolvoGirl · Accepted solution]

You can't claim the 23 year old anymore that's on his own if he lives outside the home and made more than $5,050.  Take him off your return.  

[gentillb]

thank you

[xmasbaby0 · Accepted solution]

You can claim your 18 year old as a dependent and you will get the $500 credit for other dependents and you can enter the education credit for him on your own return.

22 year old working as a nurse---there is no such thing as claiming her as a dependent for only part of the year.  Either she is a dependent for the entire year or is not a dependent.   She is the one who is a bit "iffy" since she graduated.   Did you pay for over half her support in 2024?    Since she was a student for part of 2024, and is under the age of 24, you could claim her.  That means on her own tax return she has to say she can be claimed as someone else's dependent.  You can enter education credit for her on your own return.

23 year old grad student----can be your dependent; you can enter education credit.

23 year old with job--was not a student in 2024 (correct?   --you say he graduated a year ago). If he earned more than $5050 in 2024 he cannot be claimed as your dependent; paying for his insurance is irrelevant.

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 2024 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 $5050 in 2024 (not counting Social Security)
• 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?