Support for 20 year old

[taxea]

Happy to see this post, as I just received a similar situation

Son lives with Mother (Single Parent) - Mother supports son age 28 - not a student, and for 2012 - Son's "meager attempt" at Wage Earning hit $ 4,600

It appears it is going to disqualify mother not only for the dependent exemption, but also the HOH filing status

Sandy

Now Sandy, thank you, this is why I have a problem with the rule in this economy. Everyone including the IRS must be aware that anything under the poverty level of income would not sustain/support a person. I chose the child dependent because there is no income restriction. However I kept in mind that this argument holds for an other relative as well. I think I will do the return without the dependent and request a letter ruling on this issue.

[S T]

Happy to see this post, as I just received a similar situation

Son lives with Mother (Single Parent) - Mother supports son age 28 - not a student, and for 2012 - Son's "meager attempt" at Wage Earning hit $ 4,600

It appears it is going to disqualify mother not only for the dependent exemption, but also the HOH filing status

Sandy

[Roberts]

I agree with David. Not a dependent, unless he is a student or totally and permanently disabled.

I third this.

[dkss]

I agree with David. Not a dependent, unless he is a student or totally and permanently disabled.

[David1980]

Not a student?

Wouldn't take him as a dependent. I'm not aware of anything that would let them ignore the gross income test just because they did super awesome with the support test.

[taxea]

child/20yrs lives with parents. He made more than 3800 but only provided parents with 300. monthly for support of the household. Using the support worksheet the parents provided more than 50% of his support. Does he qualify as a dependent? His income is higher than allowed but his overall support expenses is lower. What say you all? Would you take him as a dependent if the parents provided more support than he did?