Should I claim my son as a dependent in this situation?

[Be4Him66]

My son earned less than $3,000 on a 1099-NEC.  He filled out a paper 1040 Form, but didn't indicate on the 1040 form that he could be claimed as a dependent on someone else's tax return nor did he answer that he couldn't.  He left that section blank.  He meets the other qualifications as being my dependent, but I'm presuming that the IRS would be comparing his return to my return to ensure they "sync" up in terms of the dependent question.  I'm inclined to answer that he made more than $4,400 so that Turbo Tax will not include him as a dependent, but that is not accurate either.  Need help on where to go from here.  Thanks.

[xmasbaby0]

If your son CAN be claimed as a dependent then the rule is that he was supposed to say on his own tax return that he can be claimed.  Look at the top of his Form 1040.  See if the box is checked for whether he can be claimed as a dependent----it is near the words Standard Deduction partway down the first page of Form 1040.

If he said he cannot be claimed  (by not checking that box), then when you try to e-file and claim him, your e-file will be rejected and you will have to file by mail.  And...he will have to amend his tax return after it has been fully processed.   You will not need to wait for him to amend.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2022 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.

Qualifying relative

• They don't have to be related to you (despite the name).
• 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 lived with you the entire year (exceptions apply).
• They made less than $4,400 in 2022.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

[Mike9241]

there is no requirement to claim a qualifying dependent assuming he is. since we can't see your return or know anything about either of you we cannot know if you'll be overpaying your taxes by not claiming him. however, if you are not considered married without a qualifying dependent you would have to file as single not head of household, and would likely be paying more in taxes. On your son's return, if his only income was from the NEC, amending to indicate he could be claimed PROBABLY would not affect his taxes but again we can't see his return.  if you claim your son you will have to mail in your return and he will have to amend his return. 

[Be4Him66]

Thanks for the response.  There's a little more to the story than what I shared, but your information was helpful.  As for me, I'm a married filing jointly with multiple dependents.  Needless to say, I declared him as not my dependent and told him that he is going to need to amend his return because I believe he is supposed to pay Self-Employment Taxes for Medicare and Social Security if you make more than $400 on your 1099-NEC.  He did not fill out a Schedule C or a Schedule 1040 SE which I believe he needs to.  He just put down his income and that he paid no taxes with the standard deduction for a single filer and showed no tax liability due to the IRS.

[xmasbaby0]

@Be4Him66 Your son will have to amend.  He made more than one mistake.   He should have said he could be claimed, and he should have entered self-employment income as such and should pay self-employment tax for Social Security and Medicare if he received income on a 1099NEC.   When his return has been fully  processed he can amend.   Perhaps the IRS will catch his mistake and bill him for self-employment tax.  If they do not then he can amend.