The National Directory of Certified Public Accountants

Ask A CPA - Dependents & Exemptions

My Son Is 23 , Lives With Me And Goes To College At Night . During The Day He Has A Full Time Job And Earns $200 A Week . Can I Claim Him As A Dependent ?

There are a few issues here. First of all, to claim a child as a dependent who earns more than $3700, he must be under age 19 as of the end of the year, unless he is in college full-time. Children under the age of 24 can be claimed as a dependent without an income limitation provided they are full-time college students. Since your child attends college at night, he could be considered full-time only if he takes the number of classes that is required during the day to be considered a full-time student. We advise you to meet with a CPA in your community to ascertain whether it is in your best interest to claim your child. Often students can qualify for financial aid who claim themselves independent from their parents.

If you need professional help with "Dependents & Exemptions" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.