The National Directory of Certified Public Accountants

Ask A CPA - Dependents & Exemptions

Can I Claim My Son Who Is Not In College As A Dependent On My Tax Return Who Lives With Me And Is 20 Years Of Age And Earns $4,000?

If he is not a full-time student, then you may not claim him as a dependent. There are 5 dependency tests to qualify as a dependent. The gross income test for dependents applies to those 19 or older and not a full-time student under age 24. The gross income he is allowed to earn is $3,900 or less for tax year 2013.

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