I have a 19 year, full-time student who lives with me. I pay all living expense and the Ex pays tuition. My son makes $5,500. Should I claim him or let him claim himself?

[diana-jennings]

I claimed my 19 year full-time student as a dependent, but received no deduction. He also filed and will owe $500 if he can't claim himself. Since I didn't receive a deduction can I go back in and claim 0? I already received my tax return and we filed an extension for him...

[Critter]

He cannot claim himself since he is a qualifying dependent of you EVEN if you choose to not claim him ... and how can he possibly owe $500 on $5500 ?  He will not pay federal tax on the first $6500 of income  so ...  if he is self employed then the SE tax will not be reduced by the exemption.