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posted May 31, 2019 8:08:27 PM

Claiming a working dependent

My son lives with me but only works part time. Does not contribute to household. Can I claim him as well as let him file seperatley for his earned income?

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1 Best answer
Expert Alumni
May 31, 2019 8:08:29 PM

You can claim your son if;

  • He is under the age 24 and a full time student, and doesn't provide more than half of his total support, or
  • If he is older... his gross income is less than $4,050 and you do provide more than half of his total support.

If you do claim him, he is required to file as a dependent if he made more than $6300 on a W-2 or more than $400 as self -employed; he can file anyway to get his withholding back.

I recommend that you enter your son's information into TurboTax, the program will help you determine if he qualifies. If not, you won't have to delete his information, the program will simply not use his info. Please note that his income is never reported on your tax return.


For claiming dependency exemption, a dependent is either:

 

  1. Qualifying child, or
  2. Qualifying relative

 

To claim dependency for a qualifying child, the child must:

  1.  Be the taxpayer’s child, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, niece, nephew, or descendant of any of them.
  2. Be younger than taxpayer and either under age 19 or a full-time student under age 24; or any age if totally and permanently disabled.
  3. Live with the taxpayer more than half the year.
  4. Not provide more than half of his own support. (Publication 501, page 16)
  5. Not file a joint return (unless filed only to claim a refund).
  6. Not be a qualifying child of another taxpayer with higher priority under the tie-breaker rules.

 

To claim dependency for a qualifying relative, the person must not be a qualifying child of anyone else and must meet all three test below:

  1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
  2. The person must either: a.  Live with you all year as a member of your household  OR b. Be related to you.
  3. The person’s gross income for the year must be less than $4050. (Gross income means all income in the form of money, property and services that is not exempt from tax).
  4. You must provide more than half of the person’s total support for the year.

1 Replies
Expert Alumni
May 31, 2019 8:08:29 PM

You can claim your son if;

  • He is under the age 24 and a full time student, and doesn't provide more than half of his total support, or
  • If he is older... his gross income is less than $4,050 and you do provide more than half of his total support.

If you do claim him, he is required to file as a dependent if he made more than $6300 on a W-2 or more than $400 as self -employed; he can file anyway to get his withholding back.

I recommend that you enter your son's information into TurboTax, the program will help you determine if he qualifies. If not, you won't have to delete his information, the program will simply not use his info. Please note that his income is never reported on your tax return.


For claiming dependency exemption, a dependent is either:

 

  1. Qualifying child, or
  2. Qualifying relative

 

To claim dependency for a qualifying child, the child must:

  1.  Be the taxpayer’s child, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, niece, nephew, or descendant of any of them.
  2. Be younger than taxpayer and either under age 19 or a full-time student under age 24; or any age if totally and permanently disabled.
  3. Live with the taxpayer more than half the year.
  4. Not provide more than half of his own support. (Publication 501, page 16)
  5. Not file a joint return (unless filed only to claim a refund).
  6. Not be a qualifying child of another taxpayer with higher priority under the tie-breaker rules.

 

To claim dependency for a qualifying relative, the person must not be a qualifying child of anyone else and must meet all three test below:

  1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
  2. The person must either: a.  Live with you all year as a member of your household  OR b. Be related to you.
  3. The person’s gross income for the year must be less than $4050. (Gross income means all income in the form of money, property and services that is not exempt from tax).
  4. You must provide more than half of the person’s total support for the year.