The National Directory of Certified Public Accountants

Ask A CPA - Dependents & Exemptions

Can I Claim My 18 Year Old Son As A Dependent Who Lives With Me And Earns $10,000 In Wages ?

There are 5 dependency tests to qualify as a dependent. The gross income test for dependents only applies to dependents 19 or older and not a full time student under age 24. If the other 4 dependency tests are met he does qualify.

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