My son turned 18 in 12/2021 but is still in high school and will graduate in 06/2022. He got a part-time job in 06/2021. Can I still carry him as a dependent?

[HelenC12 · Accepted solution]

Yes, he is still your dependent and you claim him on your income tax return. He may also need to file a tax return however, make sure he answers "someone can claim me as a dependent". He can probably use the TurboTax Free Edition. If he'll be going to college, he will still be your dependent on your income tax return, if he meets the Qualifying child requirements below.

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
  • No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Additional information:

• Do I need to file my own taxes if I'm a dependent?
• Do I need to file a state return?

[Carl]

IRS Publication 17 at https://www.irs.gov/pub/irs-pdf/p17.pdf, the chart on page 27. For your concern, item #2 under "Tests to be a qualifying child".