Yes. Please see all the criteria for a qualifying child. You don't state their age. If your child was age 24 or older, he could qualify as a "relative", but he would have had to make under $4,300. Qualifying child In addition to the qualifications above, to claim an exemption for your child, you must be able to answer "yes" to all of the following questions. Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child, or an offspring of any of them. Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled. Do they live with you? Your child must live with you for more than half the year, but several exceptions apply. Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support. Are you the only person claiming them? This requirement commonly applies to children of divorced parents. Here you must use the “tie-breaker rules,” which are found in IRS Publication 501. These rules establish income, parentage, and residency requirements for claiming a child. \

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rjsmithlll

Question

Can I claim my child if they worked and made under 12,000 for the year of 2021 and was in school full time.

Forum|Forum|4 years ago
April 3, 2022
1 reply
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TurboTax Self Employed Online

ColeenD3

Yes. Please see all the criteria for a qualifying child. You don't state their age. If your child was age 24 or older, he could qualify as a "relative", but he would have had to make under $4,300.

Qualifying child

In addition to the qualifications above, to claim an exemption for your child, you must be able to answer "yes" to all of the following questions.

Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child, or an offspring of any of them.
Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
Do they live with you? Your child must live with you for more than half the year, but several exceptions apply.
Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
Are you the only person claiming them? This requirement commonly applies to children of divorced parents. Here you must use the “tie-breaker rules,” which are found in IRS Publication 501. These rules establish income, parentage, and residency requirements for claiming a child.

Hal_Al

Employee

Yes, most likely. The $12,000 (actually $12,550 for 2021) limit is only a filing threshold, not a dependent limit.

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" [QR] in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. There is a $4300 income limit for a QR.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf