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My son graduated from high school in May 2017 and he is 19. He started working after he graduated. Is there a certain income he can not go over for me to claim him?

 
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Hal_Al
Level 15

My son graduated from high school in May 2017 and he is 19. He started working after he graduated. Is there a certain income he can not go over for me to claim him?

The other answer is not exactly right, at least for 2017.  Because he was in high school (I assume full time) January - May  (5 calendar months), he is considered a full time student for 2017.  So, there is no income limit, if he still lives at home.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status test, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

A child of a taxpayer can still be a “Qualifying Child”  dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled

2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year

 So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self.

The support value of the home you provided is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

 Furthermore, there is a rule that says IF somebody else CAN claim him as a dependent, he is not allowed to claim his own exemption. If he has sufficient income (usually more than $6350), he can & should still file taxes; he just doesn’t get his own $4050 exemption (deduction). In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.  

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

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3 Replies
Hal_Al
Level 15

My son graduated from high school in May 2017 and he is 19. He started working after he graduated. Is there a certain income he can not go over for me to claim him?

The other answer is not exactly right, at least for 2017.  Because he was in high school (I assume full time) January - May  (5 calendar months), he is considered a full time student for 2017.  So, there is no income limit, if he still lives at home.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status test, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

A child of a taxpayer can still be a “Qualifying Child”  dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled

2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year

 So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self.

The support value of the home you provided is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

 Furthermore, there is a rule that says IF somebody else CAN claim him as a dependent, he is not allowed to claim his own exemption. If he has sufficient income (usually more than $6350), he can & should still file taxes; he just doesn’t get his own $4050 exemption (deduction). In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.  

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

My son graduated from high school in May 2017 and he is 19. He started working after he graduated. Is there a certain income he can not go over for me to claim him?

@Hal_Al Thanks for catching the high school part...I blanked on it.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

My son graduated from high school in May 2017 and he is 19. He started working after he graduated. Is there a certain income he can not go over for me to claim him?

If he is not currently a full-time college student, and he was 19 before the end of 2017, then if he earned more than $4050 in 2017 you cannot claim him as a dependent.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
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