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:
- 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 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.
- 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:
- Closely Related OR live with the taxpayer ALL year (not even one night at the non-custodial parent’s home).
- His/her gross taxable income for the year must be less than $4200 ($4150 in 2018)
- The taxpayer must have provided more than 1/2 his support
In either case:
- He must be a US citizen or resident of the US, Canada or Mexico
- He must not file a joint return with his spouse or be claiming a dependent of his own
- 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
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