I have a son in college who is 19. He made some money during summer about $1200. Does he need to file 1040 by himself? and I cannot claim him as dependant? I am supporting his tuition/room/board and can I still claim him as dependant in my tax? if I claim him as dependant, how do I handle his income? thanks
Yes.
You can still claim him as a dependent. YOU do not handle his income. He reports his income on his tax return. His income does not appear on your return or affect your return.
On your son's return, he does not get an exemption for himself, and he has to use a worksheet in the Form 1040 instructions to determine his standard deduction. As he goes through the form and instructions, he should be alert for special instructions for someone who can be claimed as a dependent by someone else.
He's a big boy now, and from now on he's responsible for filing his own tax returns.
It sounds like he qualifies as your dependent. See the rules in Publication 501. Again, you don't handle his income. He will file his return as someone who can be claimed as a dependent. Assuming that $1200 was from a job, he will owe no tax.
-- Phil Marti Clarksburg, MD
He files a regular 1040EZ for any refund he might want to receive. He does not claim himself. You claim him as long as he is a student under 24 and you support him. Missy Doyle
If his total income is less than the standard deduction ($4750?), and his unearned income is less than $750 (or maybe $800, now), he doesn't have to pay taxes. I haven't checked whether he has a filing requirement. State taxes may be different.
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