Why sign in to the Community?

  • Submit a question
  • Check your notifications
Sign in to the Community or Sign in to TurboTax and start working on your taxes
New Member
posted Jun 6, 2019 9:32:16 AM

How much can a dependent child earn and still can be claimed on parents return?

0 6 3056
1 Best answer
New Member
Jun 6, 2019 9:32:20 AM

If a child under the age of 19 (or 24 for full-time students) it doesn't matter how much he/she earned. The child doesn't have to provide more than half of his support.

At 19 (or 24 for full-time student) he/she must made less than $4,050 in 2017.

Who can I claim as my dependent? https://ttlc.intuit.com/replies/5187060

6 Replies
Level 15
Jun 6, 2019 9:32:18 AM

How old? Full time student?

New Member
Jun 6, 2019 9:32:19 AM

She was 17 in 2017 and a senior.   Another child age 20 out of school made $5,800.00

New Member
Jun 6, 2019 9:32:20 AM

If a child under the age of 19 (or 24 for full-time students) it doesn't matter how much he/she earned. The child doesn't have to provide more than half of his support.

At 19 (or 24 for full-time student) he/she must made less than $4,050 in 2017.

Who can I claim as my dependent? https://ttlc.intuit.com/replies/5187060

Returning Member
Jan 19, 2023 4:32:37 PM

17 STILL IN HIGH SCHOOL

 

 

Level 15
Jan 19, 2023 4:37:54 PM

@JEAN801 You are posting to an old thread.  If your child is 17 there is not a limit to the amount they can earn that prevents you from claiming a seventeen year old child who is your dependent.    The age or earnings limits come into play when the child is older than 18 and/or  not a student.

 

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

 

 

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

Level 15
Jan 19, 2023 4:45:12 PM

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

  1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
  2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
  3. He lived with the parent (including temporary absences such as away at school) for more than half the year

 

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on himself.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

 

 

Furthermore, there is a rule that says IF somebody else CAN claim him as a dependent, he is not allowed to claim himself. If he has sufficient income (usually more than $12,950), he can & should still file taxes. In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.  TT will check that box on form 1040.

 

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.