@johangaines wrote:
I know they have to be separate!! That’s not what I asked. I asked for advice on if it’s better for the both of us to file for 24 or could I just file him amd allow hit to file his 2024 next year alongside 2025. I know they have to be completed separately! I just am not sure how I should go about filing this year.
Since he is 18, there is no difference if you claim him as a dependent and he files or does not file a 2024 tax return this year. You can claim him as your dependent on your 2024 tax return. He can file his 2024 tax return and get a refund of the taxes withheld from his wages. He must indicate on his tax return that he can be claimed as a dependent, indicating this has no effect whatsoever on his tax refund.
He can be claimed as a dependent under the Qualifying Child rules. The rules have no requirement for the dependents income. Only that the dependent did Not provide over one-half of their own support.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
