My son is 20 and worked all of 2018. He's not enrolled in college, but lived with me the entire year? Can I claim him as a dependent?

[Hal_Al · Accepted solution]

No. His income is too high.

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, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit.

Your son cannot be a QC because he is over 18 and not a full time student. So, there is an income test for him to  be a standard dependent.  He cannot be your dependent if he made more than $4150 for the year.

See full rules at the other answer.

[JulieCo]

It depends on how much your son earned during 2018.  Your son would have had to earn less than $4,150 for the year to be able to be claimed as a dependent on your return and you would need to have provided over half of his support.   Below are the other qualifications to claim a dependent on your return.  TurboTax will walk you through the requirements and let you know whether your son will qualify.

https://ttlc.intuit.com/replies/5187060

[Edited 3-6-19|4:44pm]

[SweetieJean]

It's $4,150 for 2018.