My kid started college this year, as a full time student. She worked this summer, but hasn't since. Is she still claimed as a dependent or does she need to file herself?

[DoninGA]

If she is a full time student under the age of 24 then you should be able to claim her as a dependent under the Qualifying Child rules if she meets all the requirements.   Her income is not a factor under the QC rules.

If she had taxes withheld from her income then she should file a tax return to get the taxes refunded.  If she does file a tax return make that she indicates on her tax return that she can be claimed as a dependent.  If she was self-employed and received a Form 1099-MISC or cash and it was $400 or more then she is required to file a tax return reporting her self-employment income and expenses on Schedule C of a personal tax return, Form 1040.

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.

[jcav1]

If my son was 20 years old at the end of 2019, but only took 2 classes (6 units) at a local community college in the fall, and only earned ~$1,500 for the year (W-2) income, how does this need to be reported?

[DoninGA]

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@jcav1 wrote:

If my son was 20 years old at the end of 2019, but only took 2 classes (6 units) at a local community college in the fall, and only earned ~$1,500 for the year (W-2) income, how does this need to be reported?

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Since his income is less than $4,200 you should be able to claim him as a dependent under the Qualifying Relative rules if he meets all the requirements.

You do not enter his earned income on your tax return.

He does not need to file a tax return since his earned income is less than the minimum required to file.  However, if there were income taxes withheld from his wages he should file a return to get a tax refund for the taxes withheld.  If he does file a return make sure that he indicates on his tax return that he can be claimed as a dependent.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.