Why does my 19 year old son not qualify as a dependent when I supported him the whole year, even though he made more the $4,300?

[xmasbaby0]

If he was not a full-time student in 2021 and he was 19 at the end of 2021, then he is too old to be a qualifying child and made too much to be a qualifying relative.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,300 in 2021.
• You provided more than half of their financial support

[Carl]

Was your son a full time student for any one semester that started in 2021? If not, then he does not qualify as your dependent since he earned more than $4,300 in 2021. Otherwise, a few things to check here.

If he was a full time student, did you indicate that he lived with you "the whole year"?  If you did not, then he doesn't qualify as your dependent.  Take note that time spent away at college is considered as having lived with you. So you may need to indicate he lived with you "the whole year."

There's another question also, that asks about support. Many folks mis-read and therefore answer this question wrong. The question is:

Did the ***STUDENT*** provide *MORE* than half of "THEIR OWN" support? If you answered that question YES, then he does not qualify as your dependent. So check that, as many folks misinterpret that question as asking if they the parent provided more than half of the student's support. (There is no requirement for the parents to provide the student any support. The support requirement is on the student, and only the student.)