Solved
My son turned 20 last year. He is in college full time. He has a part-time job. His total wages equal 4,364 and I paid for over half of his care. He also lives at home for the year.
Based on what you have said you can claim him as a qualifying child dependent. He is not required to file a tax return with only 4,364 of W-2 wages. If he had federal income tax withheld, he should file to get a refund. If he files, he must indicate on his tax return that he can be claimed by someone else. Some ask if a dependent's wages must be entered on the parent's tax return and they do not. If the dependent does not file a return, the dependents wages are not entered on anyone's return.
Whether he files or not, the person who claims the student as a dependent is the one who can claim qualified education expenses for deduction or credit.
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