My child made $6,000 last year can he still be claimed as a dependent on my return as he is in college?

[xmasbaby0]

If he is under the age of 24 you can still claim him as your dependent.  If he was a full-time student under 24 at the end of 2023, he can still be a qualifying child dependent.

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/

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2023 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

[DoninGA]

If he is a full time student and under the age of 24 you may be able to claim him as a dependent under the Qualifying Child rules.  Under the rules his income is not a factor, only if he provided over one-half of his own support would be a factor.

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.

[CatinaT1]

Perhaps.  A dependent must meet the requirements of a qualifying child or a qualifying relative in order for you to claim them on your tax return.  

He will be able to file her own tax return.  However, if you claim him as a dependent, he will not be able to claim himself on his own tax return. 

The tests for a qualifying child are: 

Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grand or nephew). 

Residence: Must have the same residence for more than half the year. 

Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled. 

Support: The dependent must not have provided more than half of their own support during the year. 

Joint Support: The child cannot file a joint return for the year. 

The tests for a qualifying relative are: 

Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.” 

Gross Income: The dependent being claimed earns less than $4,700 in 2023. 

Total Support: You provide more than half of the total support for the year. 

Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you. 

TurboTax software will ask you simple questions and give you the tax deductions and credits for which you are eligible based upon your answers. 

See also these TurboTax Helps. 

Who Can I Claim as a Tax Dependent? 

Rules for Claiming a Dependent on Your Tax Return 

You may also want to view IRS Publication 501. Dependents, Standard Deduction, and Filing Information page 11 for 2023