My son was in college and working part-time. Can I claim him as a dependent and yet he file his own tax form for his income from part time work?

[ltcdonw]

My son made $8346.00 working part time last year while in college (age 21).  He lived with me over half the year and I provided for over half his expenses.  Can I claim him as dependent and does he need to file for taxes and be claimed by someone else as a dependent on his tax form?

[ltcdonw]

Does my son have to file a tax return or not?

[bfly911]

car taxes

[WillK]

You can claim your son on your return if he meets the following requirements:

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

·         Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, 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.

He can file his own return, but when asked if someone else can claim him as a dependent, he needs to check 'Yes'. 

[brandandamy]

@WillK I have a follow-up question regarding residency.  What if

[JeanneLO]

@brandandamy

The question you entered is not complete, how can we help you?

[mshnana-11]

yes he has to file his own taxes but his parent has the right to claim him and college expense on her taxes.  He will not claim himself.

[DMarkM1]

As mshnana-11 states above, if he files he would indicate that he could be claimed by someone else.  He would need to file to claim any refund of taxes withheld or:

If his income exceeds the following limits for 2019:

• Single, under 65 – $12,200

or 

• he had at least $400 in self-employment income. This will also extend to freelancers, people with side businesses, and anyone who engages in gig work.
• He owes household employment taxes.
• Social Security and Medicare taxes owed on unreported tip income.
• He received a distribution from a retirement plan, medical savings account (MSA) or a health savings account (HSA).
• He received an advance payment on the Premium Tax Credit.
• Expects to qualify for the earned income tax credit (EIC).
• If he may be subject to the alternative minimum tax.
• He wants to claim a refundable Health Coverage Tax Credit.
• He had wages of $108.28 or more from a church or qualified church-controlled organization exempt from employer Social Security and Medicare tax.

Also, each state has their rules for filing requirements.  However, again if he had taxes withheld by the state he should file for any refunds.   

[WillK]

If you can please finish typing your question out (it was cut off), I should be able to answer it for you.