My son turned 19 as of 10/12/24, he does work full time. Can i claim him as a dependent?

[jen_ols]

He earned just under 30k.

[DoninGA · Accepted solution]

Since he is age 19 or older, not a full time student and his gross income for the year is $5,050 or more then no one can claim him as a dependent.

[jen_ols]

Thank you for your help!

[Hal_Al]

There are two types of dependents, "Qualifying Children"(QC) and Other ("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, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit t. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

He cannot be a Qualifying Relative because his income is too high (over $5050). 

He cannot be a Qualifying Child because he was over 18 on 12/31/24, unless he was also a fulltime student for parts of, at least, 5 months (then the age limit is 24, not 19) . Being in high school from January to any part of May would count as being a full time student for 5 months. If so, we would then look at the other rules (support and living with you) to see if he qualified as a QC dependent. 

A child of a taxpayer can still be a “Qualifying Child” (QC) 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 excluded from the support calculation
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 himself.

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

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...