My son is a full-time student from Jan to June, start working in June, and earns over $50000 in 2023, he is 23 at the end of 2023. Can we claim him as a dependent or not?

[LLLnew]

My son is a full-time student from Jan to June, start working in June, and earns over $50000 in 2023, he is 23 at the end of 2023. Can we claim him as a dependent or not? He do not need to pay tuition, just need to pay for the room and board, and we paid that.

[KrisD15]

Your son would meet the requirement of being a student under 24 since he attended school at least part of at least 5 months. 

If he lived in your home for the time he was not in school, that would meet the requirement of living in your home all year. 

The requirement of support is what's left. It does not matter HOW MUCH he earned, rather what he did with the funds. 

If you supplied more than half his support, he would be your dependent.  

If he did, he is not your dependent. 

[LLLnew]

Thanks!!

[LLLnew]

Also, my son is a full time college student from Jan to June, but he already graduate in June 2023. When he file his 2003 tax return, should his profile be a full time student or a programmer?

[AmyC]

He can list his new occupation. Congratulations!

[LLLnew]

Thanks a lot!