Dependent and income

[Kobebean]

I have a new client that has a child who made $22,000. The dependent will be getting a refund due to overpayment. Can the parents claim her as a dependent with the child indicating it on her return or are the parents out of luck because she has to file a return?  

Thanks

[KristinIngram]

The parents must meet all of the dependency tests including the support test in order to claim the child. It does not matter if the child files a tax return. I would be more concerned about the amount of income the child made. 

[ritastone001]

Is the child in high school or college? This really makes a difference.

[Kobebean]

She's in college at the end of 2020.

[Kobebean]

Parents passed the tests. She lives with them and they pay for more than half the support. 

[qbteachmt]

The IRS has an interactive wizard for dependency. You must correctly address whether they Can be Claimed as a dependent on someone else’s tax return.

Interactive wizards portal includes one for determining dependency:

https://www.irs.gov/help/ita

[Kobebean · Accepted solution]

They decided to not claim her based on her total income amount.