support an adult aged dependent

[Ro1822]

My 23 year old son is financially supported by me.

I pay his rent, his car insurance, and for food.

He only works very part-time.

A tax consultant told me last year I could not longer claim head of household since he is not in college.

But is there a category for "supporting another person"?  and if so, what are the tax benefits to me and how do I claim them?
Also, last year I told my son to put himself down on his taxes as my dependent, but then found out I cant claim head of household.  If he amends his last year taxes, could there be a retroactive financial benefit to him?
thanks

[DMarkM1]

Since he is not in school he would not be your qualifying child and thus you would not file head of household.  He could still be your dependent if he made less than $4300 in tax year 2021.  You would get a credit for other dependents ($500) on your taxes.

The question on his return is "Can he be claimed as a dependent on someone else's return?"  The answer appears to be "Yes."  So his return has been filed correctly.  

Here are rules for dependents.  

To be a qualifying child: 

• 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.

• The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled.

• The child must have lived with you for more than half of the year.

• The child must not have provided more than half of his or her own support for the year.

• The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).

To be a qualifying relative:

• The person can't be your qualifying child or the qualifying child of any other taxpayer.

• The person either (a) must be related to you in one of the ways listed under Relatives who don't have to live with you , or (b) must live with you all year as a member of your household (and your relationship must not violate local law).

• The person's gross income for the year must be less than $4,300.

• You must provide more than half of the person's total support for the year.

Publication 501

[Ro1822]

Thank you for your reply!!
I believe my son made just over 4300$, but just a little.

So, if he can not be my dependent, would it behoove him to redo his 2020 taxes w/ himself as no ones dependent?  Like, would he get more money back for that different status?
thanks

Ro

[Critter-3]

If you cannot claim him due to the income restriction then he should file his own return. 

[Ro1822]

Thank you!!
He did file his own return last year, but indicated in the return that someone else (me) was claiming him as a dependent.

But then turned out I could no longer claim him as a dependent.

Is it worth him re doing last years taxes?  IE will he get more money back, given that no one is claiming him as a dependent?  He did not make much  money, so I doubt much was taken out

thanks