Claiming dependents

[abs96]

Tax client (mother) has an 18 yr. old son at the end of 2021.  The son was in school for 6 mos. of the year, then got a job.  The son earned $37K and the mother (self-employed) earned $41K before expenses.  Can the son be claimed on his mothers return?  I think the issue could be the support by the mother.  The son lived with his mother the whole year but the son bought a new truck.  The mother also received for 6 mos. child support from the son's father.  Legally divorced since 2013.

[jeffmcpa2010]

Use this IRS tool and see if it helps

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

[rbynaker · Accepted solution]

It's likely going to come down to the support test.  Make them do a support worksheet to show total money spend on his support and where it came from.  In the end math will tell you whether or not he provided more than half.

A quick Googling hit the worksheet from a VITA site:

https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

Rick

[abs96]

Thank You for your quick response.  I did do that IRS tool before I posted and it said I could claim the son as a dependent on Mom's return.  But I just have a gut feeling that on the amount of money he made, almost as much as Mom, he should not be claimed as a dependent.  Thanks again.

[abs96]

Thanks for your quick response.  I am almost sure if Mom completes this worksheet, she will say she provides more than half of the support.  And maybe so, could be the son don't want to contribute to expenses but himself a new truck.  Thanks again.