Does my son who is 35 and lived with us all year and earned only $1300 be claimed as a dependent on our tax return? If so, does he still file for this amount of money?

[SherekaB · Accepted solution]

It sounds like he would qualify as your dependent since he did not make more than $4,050.  See the other requirements below.  If this was self employment income he would be required to file a return since it is more than $400. If it is not he can file a return to get back his withholdings.  Be sure that on his return he says that he can be claimed as a dependent on someone else’s return.

The 4 tests that will qualify a relative as a dependent are:

• Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child”.
• Gross Income: The dependent being claimed earns less than $4,050 in 2017.
• Total Support: You provide more than half of the total support for the year.
• Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household.

https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/who-can-i-claim-as-a-dependent-...