Dependent child qualification

[X101436]

My 20 year old son went to technical school full time through March 2024 and then got a full time job (and made more than $10,000 in 2024). I have continued to provide more than half his support throughout 2024. Does he qualify as my dependent?

[rjs · Accepted solution]

No, your son does not qualify as your dependent. He is not considered a student because he was not a student during 5 calendar months of the year. He fails the age test for a qualifying child because he is over 18 and not a student. He fails the gross income test for a qualifying relative because his income for the year was not under $5,050. Since he is neither a qualifying child nor a qualifying relative, you cannot claim your son as a dependent for 2024.

[X101436]

thank you!