Dependent Reporting - Remarry Filing Status?

[busymommabrown]

I have a child that turned 18 in September 2022.  I am divorced from his father and our legal decree states that I can count him as my dependent every other year - which means for 2022 he would be considered as my dependent.  He is a full time student in High school. He worked a part time job during the 2022 year.  He had his own income.  Will he file his own income tax on that income or do I have to include it as income?  If he files his own income taxes does that mean that I cannot claim him as my dependent for the 2022 tax year?  Are there dollar limits as to what he earned that would come into play as well? Finally, if I re-marry before the end of the year should I file taxes with the new spouse jointly and if doing so can I still claim my son as a dependent.  My legal custody agreement does not specify that he no longer is considered as my dependent if I remarry.  I appreciate your assistance.

[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/

Your other question regarding filing jointly with new spouse---you can claim your dependent on a joint return.

If you were legally married at the end of 2022 your filing choices are married filing jointly or married filing separately.

Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $25,900 (+$1400 for each spouse 65 or older)  You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit. 

If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return. Some of the special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI)

 If  you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice.

https://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately

https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states

https://ttlc.intuit.com/questions/1894449-is-it-better-for-a-married-couple-to-file-jointly-or-separ...

[leeloo]

Yes, you can file jointly with your new spouse or separately, just not as single or head of household. Your son will need to file his own return and you do not include the income on your return. You can claim your son as long as he qualifies and you are the custodial parent.

Qualifying Child

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.

• Qualifying Relative

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

  • You provided more than half of their financial support. More info
  • They made less than $4,300 in gross income during 2021 unless they are a qualifying child.
  • They live with you or they are related to you. (Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501.) 
  • They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
  • They aren't (or won't be) claimed as a dependent by someone else.
  • They aren’t filing a joint return with their spouse.
  • You are not being claimed as a dependent on someone else's return.
• They aren't (or won't be) claimed as a dependent by someone else.
• They aren’t filing a joint return with their spouse.
• You are not being claimed as a dependent on someone else's return