Welcome back! Ask questions, get answers, and join our large community of tax professionals.
cancel
Showing results for 
Search instead for 
Did you mean: 

18 yr old has 10800 in Earned Income. Should the father who supported him all year claim him or allow the child to claim himself and delete child from return?

trj3charm
Level 1
The father is getting the $500 Other Dependent tax credit. Do I need to delete the child from the return or can I leave him since there is no earned income credit on the fathers return?
0 Cheers

This discussion has been locked. No new contributions can be made. You may start a new discussion here

1 Solution

Accepted Solutions
ConnieQ
Level 1

One person is a dependent of another person or not. It is not a choice. Your first step is to determine if the 18 year old son is a dependent of the father. There are 5 dependency tests: 1) Relationship 2) Age 3) Residency 4) Support and 5) Joint Return. All 5 tests must be met to claim someone as a dependent. See IRS Publication 501 for an in-depth discussion on dependents and exceptions to the various tests.

For example: Let's say the son provided $10,800 of his own support and the father provided $11,000 of the son's support. The son met all the other dependency tests. The son is a dependent of the father. But, if the son provide $10,800 of his own support and the father provided $10,000 of the son's support. Even if the son meets all the other dependency tests, he is not a dependent of the father and cannot be claimed on his return.

View solution in original post

0 Cheers
4 Comments 4
ConnieQ
Level 1

One person is a dependent of another person or not. It is not a choice. Your first step is to determine if the 18 year old son is a dependent of the father. There are 5 dependency tests: 1) Relationship 2) Age 3) Residency 4) Support and 5) Joint Return. All 5 tests must be met to claim someone as a dependent. See IRS Publication 501 for an in-depth discussion on dependents and exceptions to the various tests.

For example: Let's say the son provided $10,800 of his own support and the father provided $11,000 of the son's support. The son met all the other dependency tests. The son is a dependent of the father. But, if the son provide $10,800 of his own support and the father provided $10,000 of the son's support. Even if the son meets all the other dependency tests, he is not a dependent of the father and cannot be claimed on his return.

0 Cheers
George4Tacks
Level 15
@ConnieQ Thank you for entering into the fray. We need more users like you willing to clearly share answers. I hope to see you around often.

Here's wishing you many Happy Returns
0 Cheers
ConnieQ
Level 1
You're welcome. I'm glad I could help.
0 Cheers
abctax55
Level 15
@ConnieQ -  What George said...  
Thanks for a great answer, and welcome to the zoo.
"*******Tax software is no substitute for a professional tax preparer*******
( Generic Comment )"
0 Cheers