Dependent

[denean3]

My 22 y/o special needs son receives SSI and started a job, (6 hours a week), in Sept of last year. I always claimed him as a dependent on my taxes. Now that he works, can I still claim him? Together with work and SSI, he has received $ 8,687 last year. Does he need to file taxes also? Thanks!

[TomK2023 · Accepted solution]

Yes, you can still claim him.

You can claim a child, relative, friend, fiancé(e), and so on as a dependent on your 2023 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 US 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).
  • There's 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.

And yes, he can also file his own tax return if only just to get his Federal Withholding tax back.  His Social Security is not taxable.  

Just be sure to indicate on his return that someone else (you) is claiming him as a dependent.

[denean3]

Thank you!