My son is 20 years old now. He was 19 last year. He has a job but does not put money toward household bills. Can I still use him as a dependent?

[xmasbaby0]

If your son is not a full-time student, and he had over $4300 of income from working in 2021 you cannot claim him as a dependent.   He can file his own tax return to seek a refund of tax withheld from his pay and he can say that no one else can claim him ....and that is even if he is not helping with household expenses.

[DoninGA]

If he is not a full time student, over the age of 18 and has gross income of $4,300 or more in 2021 you cannot claim him as a dependent on your tax return.

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 $4,300 (social security does not count) in 2021
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.