"He became financially independent working as an employee in McDonalds. He had an income of $10000."
Your income would not be relevant to him or his Premium Tax Credit once he was independent. Your son as a NON dependent would still not qualify for the premium tax credit, because he would likely qualify for Medicaid or state free medical insurance. He would not have to pay it back, however, he would not be eligible for extra on his return.
If he earned more and did not qualify for Medicaid, then he would get the Premium Tax Credit without regards to your income.
If he is not a student, he is 19 or older, and earned $10,000, then yes, you would not get any type of credit for him as you would not be able to claim him as a dependent.
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Has less than $4,700 in income (not counting social security)
The following criteria must be met to claim someone as a qualifying child:
- Your child (including adopted and foster children), your sibling, or a descendent of any of them.
- Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
- Lived with you for more than 6 months during the tax year
- They did not provide more than half of their own support
- They did not file a joint return, unless it was to claim a refund
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