Do I have to claim my 19yr old college student as a dependent?.

[alaskafamily]

He made below $6,000 in earned income and does not support himself more than 50%. If I do claim him, he loses out on recouping SS and Medicare tax withholdings. My income is also above the threshhold to claim any educational deductions on his behalf, so it would not benefit me to add him as a dependent.

[Texas Roger · Accepted solution]

You don't have to claim him but if he meets the tests to be claimed by you, he can't claim himself. SS and Medicare tax withholding is not refundable regardless of who claims or doesn't claim him. The only thing refundable is federal income tax (and possibly state income tax). 

He is not required to file a tax return with less than $6000 of W-2 income. He would get a refund of any federal income tax withheld with income below $6300 if he files a tax return. If he files a return, he must indicate the he can be claimed by someone else (unless for some reason he doesn't meet the tests to be claimed by someone else).

There are certain restrictions for students under age 24 that would prevent him from getting any education tax benefits with less than $6000 of income.

[ensbrown]

Further to your answer, wondering if my child (same scenario as original inquiry) could claim a credit for the Economic Impact Payments (EIPs) available through the CARES Act and the CRRSA Act on their Federal Return, as I do not qualify for the EIPs?  My child has never filed taxes previously, so would not have been in IRS database to be issued EIPs automatically.

Thanks, Eric

[MarilynG1]

@ensbrown Basically, does your child provide over 50% of his own support in 2020? 

If so, he can file his own return and may then qualify for stimulus payments. 

Click this link for more info on Did I Support Myself?

This article has details on the Recovery Rebate Credit you may find helpful.