he earned $ 27000.

Lisa

I suspect that the OP means he was a full time student for 5 months allowing the parent to claim him, without the income limitation.

Would the providing over 1/2 of the support test then apply? (Not where I can look that up right now.)

On second thought if he just started working September, Parent probably did support for over 1/2 of the year.

The issue now is  he had the HSA, so proseries shows error message saying he is a dependent and can't be

i agree that parent did support him for more than half the year....just don't know what to do with proseries not allowing due to his HSA

I don't see how that matters. What happens is, he asked for the money back, and the Gross would need to be treated as taxable, even if the Gross is no longer available. The medical is treated as "not reimbursed" and would now be available for deductibility (if it qualifies), since this will be paid with what became post-tax dollars. And this year, the parents would no longer pay his medical from their own HSA, once he qualifies under his own.

thanks so much !

thanks so much!