How old is he and is he a full time student?
To qualify as dependent on your return he should meet the requirements listed below:
Qualifying child:
- They're related to you.
- They aren't claimed as a dependent by someone else.
- They're a US 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).
- There's 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.
Or, 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 US 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 $5,050 in 2024.
- You provided more than half of their financial support.
You don't report his income on your return. He can file his return to claim a refund for taxes withheld whether you can claim him or not.. He would mention on his own return that someone will claim him as dependent (if he qualifies as a dependent on your return.)
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
