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March 29, 2025
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why my son, a student (I'm paying more than half of living expenses plus tuition) but also working ( earnings over $5K) , is considered a non-dependent by turbotax?

  • March 29, 2025
  • 2 replies
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    Best answer by Hal_Al

    Q. Should perhaps file him as "living with me" even that he lives at college? 

    A. Yes, being "away at school" is only considered a temporary absence from your/his home, even if he lives off campus.

    2 replies

    Hal_Al
    Employee
    March 29, 2025

    You haven't provided enough info to answer that question.  If he does qualify, you most likely answered something wrong in the interview.  One common error: if he is away at school, you still answer that he lived with you all year. 

     

    There are two types of dependents, "Qualifying Children"(QC) and Other ("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.

    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 excluded from the support calculation
    3. 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 himself.

    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.

     

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

    March 29, 2025

    How old is your son?  If he is over 23, then he would need to earn less than $5,050 in order for you to claim him as a dependent even if he is a full time student. 

    If he definitely meets the criteria below to be considered your dependent, go back through and double check your answers.  Be sure that you mark the check box stating he is a full time student IF he is 23 or younger. 

     

    The following criteria must be met to claim someone as a qualifying child:

    • Your child (including adopted and foster children), your sibling, or a descendent of any of them.
    • Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
    • Lived with you for more than 6 months during the tax year
    • They did not provide more than half of their own support (social security does not count)
    • They did not file a joint return, unless it was to claim a refund

    To claim someone as a Qualifying Relative, they must be:

    • Your child ( including step children, adoptive children and foster children) or a descendent of them
    • Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
    • Your parent or grandparents, including step parents and in laws
    • Any other person that lived with you for the entire tax year
    • Not a qualifying child of another taxpayer
    • Someone that you provided over half of their support for during the tax year
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    raulb_esAuthor
    March 29, 2025

    Thanks, and sorry. Yes, he is 22. Should perhaps file him as "living with me" even that he lives at college? 

    Hal_Al
    Hal_AlAnswer
    Employee
    March 29, 2025

    Q. Should perhaps file him as "living with me" even that he lives at college? 

    A. Yes, being "away at school" is only considered a temporary absence from your/his home, even if he lives off campus.