Stay home mother with very low income of 2000 max this year or no income. Can I file my son as dependent

[xmasbaby0 · Accepted solution]

If your income was that low, then you have no tax liability.  If your small income was earned from working you could get a VERY small amount of earned income credit  ("about"  $150) if you claim your child.  With an income that low, you cannot get the child tax credit.  Perhaps you have been supported by someone else who worked and can claim both of you as dependents?

[shkarbi]

Can my sister claim both of my child and me?

[Hal_Al]

The money you hear about people getting for just filing a tax return claiming kids requires them to  have some earned income (wages or self employment). Without earned income, they are not eligible for the "refundable" Earned Income Credit or Additional Child Tax Credit.  

A child can be the “qualifying child” dependent of any close relative in the household. If you live with someone else, e.g. your sister, it may be better if they claim your child.

Your sister can also claim you, since your income is less than $4150.

[Anonymous]

was $2,000 from self employment or W-2.    if self employment you need to file a return to pay self-employment tax - applicable when net SE income over $400.     If W-2 you would need to file if there was federal withholding  that you wanted to get back - if your sister can claim you, you'll need to indicate on the return that you are the dependent of someone else and you do not claim your son. either

who supported you?  your sister must have provided over 1/2 the support for you and your son.   support for each of you is determined separately.