@cheun823-gmail-c wrote:
Thanks for responding! No he wasn't but I find contradictory statements. One saying I cannot claim him as a dependent; he's not in school, he works FT.
But another through HR Block saying: to claim him as a qualifying relative, it doesn't matter what amount he may make if we cover all his living expenses, which we do. He made 15,352 total for the year. But we cover his housing, transportation, food costs, medical, etc. ? Im confused.
If he is age 19 or older and not a full time student then he cannot be claimed as a dependent under the Qualifying Child rules.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
He can only be claimed as a dependent under the Qualifying Relative rules. The rule states that the dependents gross income must be less than $4,700 in 2023.
To be a Qualifying Relative -
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.
Go to IRS Publication 501 Dependents, Standard Deduction, and Filing Information - https://www.irs.gov/pub/irs-pdf/p501.pdf
