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if your son is not a dependent his 2020 amending form 1040-X will show a refund due to 1040 Line 30 being non-zero at that point.
TurboTax opens up or 1040-X later in March.
Since he has already filed as a dependent and you have filed and not claimed him, the process gets a little complicated. The question he is asked on his return is "Can he be claimed on someone else's return? The question is not "Did someone claim him?" So if he is dependent it doesn't matter whether or not someone actually claimed him as far as his return goes. First to recap.
1. He was too old for dependent stimulus payments in rounds 1 and 2. The age cutoff was 16 or under.
2. If he was not a dependent and not claimed as a dependent on someone's 2020 tax return he could've filed his return and claimed the stimulus payments for rounds one and two on that return (1200 and 600).
3. The age limit for the third round of stimulus has been lifted. If he is dependent and you claim him on your 2020 returns you will get a stimulus payment (1400) for him. You would need to amend your returns to claim him. See below for amendment instructions.
4. If he is not dependent he needs to amend his tax return to indicate he is not a dependent and then become eligible for all three stimulus payments. He will need to wait for his original return to be processed (refund deposited). The amendment forms will be available in TurboTax around 25 March. He will need to sign in to his account and select the "Amend" option and follow the prompts to complete the amendment. He will print, sign and mail the amended returns.
At this point there are two paths. A. He is not dependent follow paragraph 4 above. B. He is a dependent follow paragraph 3 above. The dependent tests are outlined below. First a qualifying child and then a qualifying relative.
You must pass all the rules in at least one category to be dependent.
Qualifying child:
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.
The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled.
The child must have lived with you for more than half of the year.
The child must not have provided more than half of his or her own support for the year.
The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
Qualifying Relative:
The person can't be your qualifying child or the qualifying child of any other taxpayer.
The person either (a) must be related to you in one of the ways listed under Relatives who don't have to live with you , or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
The person's gross income for the year must be less than $4,300.
You must provide more than half of the person's total support for the year.
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