Son lived with us the first seven months of 2016. He earned over $4,050 in the remaining five months. Qualify or disqualify as a dependent?

[ChristinaS]

How old? A student? Did he support himself for the year taken as a whole?

[joealston]

24 years old. Student first seven months. He did NOT support himself during the seven month period. For the year taken as a whole??? Not sure what you mean. We still covered many of his expenses for the balance of year, even though he earned over $4,015 during the balance of the 2016.

[ChristinaS · Accepted solution]

Sorry, you are not eligible to claim your son as a dependent. He made more than $4050 during 2016-  it doesn't matter when. A tax year is not prorated.

The year is looked at as a whole, and never by periods or months. Because he was not under 24, he does not fit into the Qualifying Child category. To be a Qualifying Relative, you must pass all 4 of these tests for 2016:

1. Not a qualifying child test,                             
2. Member of household or relationship test,                              
3. Gross income test, and  DOES NOT PASS due to income over $4,050  
4. Support test

https://www.irs.gov/uac/who-can-i-claim-as-a-dependent

You can use the tool above to get the feedback from the IRS.