Your son would not qualify as your dependent because he had income over the limits (to qualify as a dependent) established by the IRS. The IRS guidelines state that if someone made over $4150 they can not be claimed as your dependent. Below are the requirements to be considered a qualifying relative
A
qualifying relative is defined as
- Not a Qualifying Child: The individual cannot be
your Qualifying Child and cannot be someone else's Qualifying Child.
- Relationship: The
person must either have lived with you for the entire year as a
member of the household (a person who is not actually related to you may
meet the requirements in this way), or be related to you
in one of the following ways: your child, stepchild, grandchild or
other descendant of one of your children (or stepchildren or foster
children), son-in-law, daughter-in-law, brother, sister, half brother,
half sister, stepbrother, stepsister, brother-in-law, sister-in-law,
parent, stepfather, stepmother, father-in-law, mother-in-law, grandparent,
and, if related by blood, aunt, uncle, niece, or nephew.
- Gross
Income: The person must have made less than $4,150 in gross income
during 2018.
- Support: You
must have provided more than half of the individual's total support during
the year.
