Child’s income

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lmploski
lmploski Member Posts: 2 Newcomer

my son is 19 and lives with me 100% of the time and I support him totally. I am on SSD, first question is, can I claim him as a dependent and can I add his small income. He made less then $5000.

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  • MatthewD
    MatthewD FreeTaxUSA Team Posts: 247
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    Hi Imploski,

    After a child turns 19, the rules change a little. The two main tests are an age test and a support test. The IRS states this about age:

    "To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year."

    Then there is the support test to be a qualifying child. The IRS states:

    "To meet this test, the child can't have provided more than half of the child’s own support for the year."

    The IRS has an excellent tool I recommend you use. See the "Whom may I claim as a dependent?" IRS Interactive Tool.

    https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent