Is my son a dependent? Does he pay kiddie tax?

My son was 24 in December 2017. He went to graduate school in town through August and had an apartment. He earned some money, but not much. I suppose when you add it up, he lived in our house about 50 days in 2017. In September he got a job out of state. Until then, he used our house as his legal residence.

We paid for his apartment and tuition. His apartment now is free (living on campus is a requirement of his job, and is free); so when you add everything up, I am sure we paid more than half his living costs.

So, is he our dependent for 2017? Did he live in our house (presumably less than 6 months)? If he is our dependent, does he have to pay kiddie tax? If he is our dependent, who gets credit for his tuition? If he is NOT our dependent, who gets credit for his tuition?

Thanks much.

Reply to
Frustrated
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He is not under age 24 by year-end. Therefore, he can not be your qualifying child for the dependent exemption unless he is totally and permanently disabled. He may be your qualifying relative for the dependent exemption, if you provided more than half of his total support AND his taxable GROSS income was under $4050. Your son does not have to live with you for the qualifying relative test. If he worked for four months last year, it is highly probable that his income is over the $4050 threshold. It would not matter how much you spent on his support. He would not be your dependent.

If he is not your dependent then he can use the qualified education expenses that you paid directly to the school for his own education credit on his income tax return. Additionally, if the ONLY reason he failed the dependency test is because of his gross income, then any medical expense you incurred for him can be used by you on your return if you itemize deductions.

If he is your dependent, then you can use the qualified education expenses for an education credit on your return. Additionally, as your dependent not under age 24, there would not be any kiddie tax.

Reply to
Alan

I think maybe I found a flaw in H&R Block! They only ask if I provided more than half his support and where he lived, but not about his gross income.

Thanks

Reply to
Frustrated

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