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May 6, 2020
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Can I claim, my son is a full-time student. I pay his living expenses plus cell phone, at about $12,900. His income is $3,900 a year. How do I claim him

  • May 6, 2020
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Best answer by Hal_Al

Q. How do I claim him?

A. You enter his info at the>  Personal Info - Dependents <section of TurboTax, then follow the interview, to see if he qualifies.  If he does, be sure to let him know you are claiming him, so that he checks the box, on his tax return, that says he can be claimed as a dependent by someone else.

 

If your question is "are you allowed to claim him", then the answer is yes most likely, since you support him and his income is less than $4200.  If you can claim him, then you also claim the tuition credit, if otherwise qualified.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" 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. Only a QC qualifies a taxpayer for the Earned Income Credit. They are interrelated but the rules are different for each.

 

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

  1. 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
  2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.  Note that QC support test is not whether you supported him, but only that he didn't support himself. 
  3. He lived with the parent (including temporary absences such as away at school) for more than half the year

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

  1. Closely Related OR live with the taxpayer ALL year   (not even one night at the non-custodial parent’s home).
  2. His/her gross taxable income for the year must be less than $4200 ($4150 in 2018)
  3. The taxpayer must have provided more than 1/2 his support

In either case:

  1. He must be a US citizen or resident of the US, Canada or Mexico
  2. He must not file a joint return with his spouse or be claiming a dependent of his own
  3. He must not be the qualifying child of another taxpayer

See full rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html

 

 

 

 

 

2 replies

Hal_Al
Hal_AlAnswer
Employee
May 6, 2020

Q. How do I claim him?

A. You enter his info at the>  Personal Info - Dependents <section of TurboTax, then follow the interview, to see if he qualifies.  If he does, be sure to let him know you are claiming him, so that he checks the box, on his tax return, that says he can be claimed as a dependent by someone else.

 

If your question is "are you allowed to claim him", then the answer is yes most likely, since you support him and his income is less than $4200.  If you can claim him, then you also claim the tuition credit, if otherwise qualified.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" 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. Only a QC qualifies a taxpayer for the Earned Income Credit. They are interrelated but the rules are different for each.

 

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

  1. 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
  2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.  Note that QC support test is not whether you supported him, but only that he didn't support himself. 
  3. He lived with the parent (including temporary absences such as away at school) for more than half the year

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

  1. Closely Related OR live with the taxpayer ALL year   (not even one night at the non-custodial parent’s home).
  2. His/her gross taxable income for the year must be less than $4200 ($4150 in 2018)
  3. The taxpayer must have provided more than 1/2 his support

In either case:

  1. He must be a US citizen or resident of the US, Canada or Mexico
  2. He must not file a joint return with his spouse or be claiming a dependent of his own
  3. He must not be the qualifying child of another taxpayer

See full rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html

 

 

 

 

 

Carl11_2
Employee
May 8, 2020

Can I claim, my son is a full-time student.

More than likely, the answer to that question is yes.

I pay his living expenses plus cell phone, at about $12,900.

If your son was a full-time college student for any one semester that started in the tax year, then most likely all requirements are met for him to qualify as your dependent. Take special note there is *no* requirement for the parents to provide the student any support. Not one single penny. The support requirement is on the student, and only the student. That requirement is:

If the student did not provide more than 50% of the student's own support, then the parents qualify to claim the student as a dependent on the parent's tax return. Third party income received by the student (scholarships, grants, 529 distributions, gifts from Aunt Mary, money from mom & dad, etc) *do* *not* *count* for the student providing their own support.

His income is $3,900  a year.

If the student was under the age of 24 on Dec 31 of the tax year, their income does not matter. The student could earn a million dollars (literally!) and still qualify as your dependent.

How do I claim him.

Just work it through the dependent's section under the Personal Info tab, as I'm sure you have in past years. Just pay closer attention to detail on each screen so that  you make the correct selections to identity them as a student. Pay special attention to the question that reads: "Did [student] pay more than half of their living expenses?"

That question is asking you if "THE STUDENT" paid more than half of "THEIR OWN" living expenses in 2019. Your answer to that question will be *NO*. If you select YES, then the student does not qualify as your dependent.