My son was 20 years old for 2018 tax year.Enrolled as part time college student .His income from part time job was $ 11,000.Can I claim him on my tax return as dependent?

[Coleen3 · Accepted solution]

No, he must have been a fulltime student for at least 5 months. Otherwise, his income is too high.

Qualifying Child

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.