If my son files his own tax return, can I still claim him as dependent? He has some investment income from UGMA but I support most of his expense.

[jquantrille12]

Thank you. I am actually back filing from 2019 and he has filed already. So the best course of action would be to have him file the 1040X?

[Texas Roger]

Yes he should file the amended return form 1040X and indicate that he could be claimed by someone else on their tax return.  You can then file your original return and claim him as your dependent.  Since your return must be printed and mailed, the IRS will not reject it.

[jquantrille12]

Thank you! Last question, at what point would it affect his refund that he received or if at all? He didn't make that much that year but got a refund. Does it go by how much was made or?

[MarilynG1]

Yes, if your son amends his return to indicate that he can be claimed by someone else, it could affect his refund and he may have to repay the difference.

If he doesn't amend, you can still mail in your return to claim him. 

The  standard deduction for a dependent is the GREATER of $1100 or your earned income + $350.

Click this link for more info on the Standard Deduction for Dependents (see page 92).

[Maelgrim_Darkdreamer]

I am a divorced father and I am paying child support for my 17 year old daughter.  The State of Idaho calculates child support payments based upon income at the time of the divorce (I was 2/3 of the total household income) and I advised the Court that I would be claiming her on my taxes (which I have done since 2017).  ID child support is also based upon who claims the child on their income tax forms (If I claim her, I pay more in child support than if I do not claim her).  My daughter turns 18 in August and has just graduated from High School.  The State of ID states that I pay child support until either my child is a HS graduate AND 18 yrs old (this coming August) -OR- they are 19 years old.  I am therefore paying 8 months of child support (this year) based upon my ability to claim her on my tax forms.  She does not live with me, she is living with her mother this year.  She is also working a part time job.  I don't know if she will meet the minimum income of $12,550, or if she has had Federal Taxes withheld.

From my understanding (according to being able to claim her as a qualifying child), I cannot claim her this year since she is no longer living with me, is that correct?

[NCperson]

@Maelgrim_Darkdreamer - best to use the offical IRS tool - just answer the questions,

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

[xmasbaby0]

The IRS cares which parent the child spent the most nights with during the tax year.   If your child spent at least 183 nights with her other parent, that parent is the custodial parent.  If you and the other parent have a signed Form 8332 you can claim your daughter for ONLY the child tax credit.   The custodial parent can file as Head of Household,  and get earned income credit (if she is otherwise eligible).   If you do not have a signed Form 8332, then you cannot claim your daughter on your tax return.   Child support is not entered on a tax return, nor does it entitle you to claim the dependent.

If your child earned less than the standard deduction amount, she is not required to file a tax return, but may want to file in order to seek a refund if tax was withheld from her W-2 wages.   If she files a return she must say on her own return that she can be claimed as a dependent on someone else's tax return.