who should claim my student

[tdellender]

My son lives with me and is a 23 year old student. He had a part time job and made around $10,000 last year. Is it best for me to claim him, or him claim himself? I did give over half of his support.

[LeticiaF1]

If your son was 23 as of December 31, 2024, a full-time student, and he don't pay more than half of his own support, you can claim him as a dependent.  Since he had income, he can file his own return, but he must state in his return that someone else is claiming him as a dependent.  

See the TurboTax help articles below for more information:

Rules for Claiming Dependents on Taxes

How do I indicate that I can be claimed as a dependent on someone else’s return?

What education tax credits are available?

[tdellender]

Thanks! So if I read these articles correctly, I can claim him as a dependent this year. But for next year, I can not. Since next year he will be 24 years old. Is that correct?

[AmyC · Accepted solution]

Yes, under 24 at the end of the year is the only way to claim. If his birthday happened this year, you can still claim him next year. If his birthday is later this year, you will not be able to claim him. If you qualify for the AOTC education credit, it is much better for you to claim him. Any scholarship money can be manipulated.  The IRS has a great brochure that explains how scholarships and tax credits interact.