Claiming Child Who Has Income

[adam6979]

My son is 19 and will be 20 this year. He lives with us and I still support him while he is a full time student.   He earned a little over $16,000 at his job in 2024. Does he have to complete his own tax return this year? Can I still claim him as a dependent? Is it possible for me to add his income on my return?

[Vanessa A]

Yes, he will need to complete his own return because he earned more than $14,600 which is over the standard deduction for a single person. He will need to check the box that says someone else can claim me as a dependent on their return.  This is important. If that is not checked, if you file your return after his, yours will be rejected or if he filed after you without checking the box his would be rejected. 

Yes, you can still claim him as a dependent on your return.  Since he is a Full-Time student and under 24 he still qualifies as a qualifying child, as long as he did not provide over half of his own support you can still claim him as a dependent. 

No, you cannot add his income to your return.  Earned income is only able to be reported on the return of the taxpayers on the return that earn the income.  

Rules for Claiming Dependents on Taxes