I have a 19 yr old that just graduated high school in June. He has been working and made more than 3600. Can I still claim him and he still file his own taxes as well?

[tashabrister]

He has been working since age 17

[Coleen3 · Accepted solution]

Yes, as he was a full-time student and did not provide more than half of his own support. He would only need to file to get a potential refund.

See the rules for qualifying child below.

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

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

[Carl]

His age today is irrelevant. What matters his is age on Dec 31 of the tax year. If they still live with you and you provide more than half of their support in 2017, they qualify as your dependent, regardless of how much they earned, provided they were *UNDER* the age of 19 on Dec 31 of the tax year. Different rules apply if they were 19 years old on Dec 31. But you would probably still qualify to claim them under the different set of rules.