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January 22, 2021
Question

We can claim our 19 yr old because she is a fool time student. However she made $30,000 on esty and is obviously getting a 1099.

  • January 22, 2021
  • 1 reply
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Is there a way to add her 1099 to our return? Or can we claim her and then her file her own? Or did she make to much for us to claim

1 reply

DoninGA
Employee
January 22, 2021

You can never claim a dependent's earned income on your tax return.  The dependent must file their own tax return.

Whether or not you can claim her as a dependent depends on if she provided over one-half of her own support.  Her income is not relevant under the Qualifying Child rules but the amount of support provided is relevant.  If you can claim her as your dependent she Must indicate on her tax return that she can be claimed as a dependent.

Use this IRS support worksheet to determine the amount of support provided - https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

 

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.