Son filing on his own for 1st time - does he have to check that he can be claimed as a dependent by someone else?

[boggs3201]

We have always claimed our 22 year old son as a dependent. He still lives with us and we provide over half of his expenses.

However, this year he is filing his own taxes.  Does he have to check the box that says 'he can be claimed by someone else as their dependent' even if we Are Not claiming him as our dependent?

We Do Not want to claim him. He is a full time student, but had enough income that he HAS TO file a return.

So I was just asking if He HAS TO check the box that he can be claimed by someone.

Please help - thank you!

[rjs]

What matters is whether you CAN claim your son as a dependent. If you CAN claim him, he has to check that box, whether or not you actually claim him.

Use the tool at the following link on the IRS web site to determine whether you can claim your son as a dependent. There are other factors besides his age and how much of his support you provide.

Whom May I Claim as a Dependent?

[macuser_22]

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@boggs3201 wrote:

We have always claimed our 22 year old son as a dependent. He still lives with us and we provide over half of his expenses.

However, this year he is filing his own taxes.  Does he have to check the box that says 'he can be claimed by someone else as their dependent' even if we Are Not claiming him as our dependent?

Please help - thank you!

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It depends.  Is he a full time student?  You cannot claim a dependent over age 18 unless a full time student under age 24 that does not support himself, or any age if he had less than $4,300 taxable income and you paid more than half of his support.

[boggs3201]

OK thank you for the quick response!

[Hal_Al]

The fact that he needs to "file his own taxes" does not prevent you from still claiming him as a dependent, if he meets the rules for a dependent. 

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

[MaryK4]

Just to clarify- can you claim him as a dependent on your tax return?  Because of his age, he must be a full-time student or permanently disabled.  There are two questions- Can he be claimed as a dependent?  (This is important because if someone CAN be claimed, he cannot claim someone else as dependent)- then WILL this person be claimed as a dependent (This is important because it will determine his standard deduction.)

[boggs3201]

We Do Not want to claim him. He is a full time student, but had enough income that he HAS TO file a return.

So I was just asking if He HAS TO check the box that he can be claimed by someone.

[boggs3201]

We Do Not want to claim him. He is a full time student, but had enough income that he HAS TO file a return.

So I was just asking if He HAS TO check the box that he can be claimed by someone.

[DanP0428]

The question is not "does someone else want to claim you?"  The question is whether someone else can claim you.  If he is a full-time student and you are supplying more than 1/2 his income, then you claim him and he marks that someone can claim him.  

[Hal_Al]

Q.  So I was just asking if He HAS TO check the box that he can be claimed by someone.

A.  Yes.  That assumes he meets the rules to be claimed. Most full time college age students do. 

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.

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 him self.

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.

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

[rjs]

@boggs3201  You didn't ask, but I want to make you aware of something you might want to consider. If you do not claim your son as a dependent, you cannot claim the American Opportunity Credit or the Lifetime Learning Credit for his tuition and fees, even if you paid the tuition and fees. He can claim the credit on his own tax return, even for expenses that you paid, but the credit might be more valuable to you than to him. So if you have the option to claim him, you should take this into consideration.

[boggs32]

Yes I did consider that, but thank you again.

Have a great day!

[catmom4431]

It will also depend on his earnings.