"Can I take my sons as dependents?"

[Yardley CPA]

Established client whose two sons live with her for the entire year.  Sons are both over 24 years old and both had jobs, one earning $4,900 and the other $14,400.  Both sons received W2's.  Client pays more than half their care, has them on her health insurance and pays for their cars etc.  Client wants to know if she can take them on her return as dependents? 

 

Based on the rules for claiming children, I do not believe they qualify as dependents but wanted to obtain views from the board. 

 

Rules for Claiming Children

When you’re claiming a dependent who is a child, there are further requirements:

• The child has to have lived with you for at least half of the year.
• The child has to be related to you. That means your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of those.
• The child must be 18 or younger at the end of the year, or 24 or younger if a student. To be a student, the child must have attended school full-time during at least five months of the year. The five months don’t have to be in a row.
• The child must be younger than you (or your spouse, if married filing jointly), unless the child is disabled.

Thanks! 

[jklcpa]

No, your client can't take either son as a dependent.

 

For being a qualifying child, they each fail the age test.   For being a qualifying relative, they each fail the gross income test.

[Pacun]

They made too much money. They have to claim themselves.

Edited March 3, 2015 by Pacun

[Pacun]

No, your client can't take either son as a dependent.

 

For being a qualifying child, they each fail the age test.   For being a qualifying relative, they each fail the gross income test

 

Correct. They don't meet the income test. Corrections are useful.

Edited March 3, 2015 by Pacun

[jklcpa]

ha, Pacun, I saw what you did there.  It was clear to me, but I only included that part about the qualifying child because Yardley's snippet seemed to be only a portion of the criteria for that, and he didn't have any rules for being a qualifying relative.

[Yardley CPA]

Thanks very much for your answers.  Appreciate it very much.

 

Had neither son had wages/income, I assume they would be eligible then? 

[RitaB]

24 or younger if a student.

 

I think it's under 24.  Would be great for me if it were under 25.

Edited March 3, 2015 by RitaB

[RitaB]

Thanks very much for your answers.  Appreciate it very much.

 

Had neither son had wages/income, I assume they would be eligible then? 

 

Yes.

[Pacun]

Yes, their only sin this year was to work toooooo hard. Especially the one that made almost 5K.

Edited March 3, 2015 by Pacun