My 21 year old son is a full time student but he made more than $5,050 in 2024 (around $7,000). Can I still claim him as a dependent?

Forum|Forum|1 year ago
January 26, 2025
2 replies
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My wife and I are filing jointly.

Best answer by xmasbaby0

Yes if he otherwise meets the criteria for qualifying child, the "over $5050" does not apply to him. You can claim him, and he can file his own return but must say on his return that someone else can claim him as a dependent.

Qualifying child

They're related to you.
They aren't claimed as a dependent by someone else.
They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
They aren’t filing a joint return with their spouse.
They're under the age of 19 (or 24 for full-time students).

No age limit for permanently and totally disabled children.

They lived with you for more than half the year (exceptions apply).
They didn't provide more than half of their own support for the year.

xmasbaby0Answer

Employee

Qualifying child

They're related to you.
They aren't claimed as a dependent by someone else.
They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
They aren’t filing a joint return with their spouse.
They're under the age of 19 (or 24 for full-time students).

No age limit for permanently and totally disabled children.

They lived with you for more than half the year (exceptions apply).
They didn't provide more than half of their own support for the year.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

xmasbaby0

Employee

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return. He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return. (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

MindyB

Yes, as long as you provided more than half his support and he lived with you for more than half the year (exceptions apply for temporary absences such as at school).

Here is an article with more information on claiming dependents: Rules for Claiming Dependents on Taxes