dependents and lottery winnings

[rubs1998]

I'm claiming my boyfriend as a dependent since he was a student last year and didn't have any income.  He recently won $1258 from a slot machine and received a W-2G form.  Can I claim this on my taxes since he is my dependent?  Or does he have to file his own taxes because of these winnings?  And since the minimum for slot machine winnings is $1200, do we pay taxes only on $58 or on the whole $1258?  Thanks in advance for any advice!

[NCperson]

he has to file his own taxes.  Be sure he clicks the button that says he can be claimed by someone else. 

the tax due will be based on the entire $1258. 

https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...

[rubs1998]

Thanks again, one more quick question.  My bf will file federal taxes since his gambling winnings are over the unearned income threshold, but does he have to file California state tax also?  I read that dependents must file if their income is over $4050, but he doesn’t have any income besides the gambling winnings above since he was a student.

[tygrtchr]

He has to file his own return, but mark that someone else can claim his as a dependent.  He will pay taxes on the entire amount at a flat 24%.

[Carl]

Are  you sure he qualifies as your dependent? I ask, because you say he was a student in 2019. I assume a full time student for any one semester that started in the 2019 tax year.

 - Did he live in your household for the entire year?

 - Are you absolutely certain you provided more than half of his support for the entire year? I question the support, because as a student I would expect he has scholarships, grants and possibly 529 funds. All of that counts as 3rd party support and does not count for you supporting him, or for him providing his own support. So if he receives any 3rd party support and you don't have sufficient income to show you supported yourself and him *and* that you provided more than what he received in 3rd party support, he can't be your dependent. Note also that since he's not blood related to you, he must be younger than you too.

[rubs1998]

Yes he meets all the requirements for a qualified relative:

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4,050 in 2017.
• You provided more than half of their financial support

I didn’t see any information on an age restriction.  Is this there a new age requirement?  We lived together all year and he didn’t receive any financial aid for school.  My income was enough to provide 100% support.