You may be able to claim your son as a Qualifying Child dependent if:
- The child must be related to you. The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
- Your child must live with you for more than half the year, but several exceptions apply (ie. away at school).
- The child cannot provide more than half of his/her support.
- You must be the only person claiming the child
- The child must be a US citizen, resident alien, national, or resident of Mexico or Canada.
- The child cannot file a joint return with his or her spouse.
Your claiming him as your dependent will not disqualify him from filing his own return.
If your dependent earned more than $6,350 in W-2 wages or more than $400 in self-employment/1099/MISC income, he/she is required to file a rerun. For less W-2 income earned, the dependent may elect to file a return to obtain a refund of his/her withholding(s)
If the dependent files his own return with TurboTax, he should check the box Someone else can claim me on their tax return in the personal information section.
