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If you claim your son as a dependent, then he can file his own tax return but he cannot also claim a personal allowance for his own deduction. A deduction is only allowed one time for each taxpayer, regardless of who claims it.
Since your son is over the age of 19, he must be a full time student in order for you to still claim him as a dependent under the qualifying child rules.
If he is not a full time student, you might still claim him as a qualifying relative if you provide more than half of his support and he does not have income of his own of more than $3,650 for the year.
Thank you workingmom
Well, he does make more than $3,650. and is not a full time student. Last year was the first time we didn't claim him. It was because - if we did and he couldn't, he would have had to pay IRS approx. $500.00 which he didn't have. So, for the first time in our lives we got to pay IRS the $500.00. I just didn't know whether our tax consulted knew for sure. Guess, I'm just beating a dead horse.
Thank you and have a Happy Holiday..
Hello again workingmom,
Once you child is over the age of 19, the only way you can continue to claim him as a dependent is if he is a full time student still living at home. Other than that you can claim him as a qualifying relative, but only if you provide more than half of his support and he does not have income of his own of more than $3,650 for the year.
Those would be the only conditions under which you may now continue to claim him as a dependent at age 21.