All Things Tax

All Things Tax

Like the title says, from the filing process and tax questions to tax policy and reform, you can search and share All Things Tax here. This is the place to find answers to all your general questions that don't fall under the other categories. And just a reminder: questions about software or online filing should be posted in DIY Products.

Posts: 1
Registered: ‎04-09-2017
Accepted Solution

Dependent son student out of state

I live in IN and working with significant income.  My son is 23 and is a graduate assistant student in Louisiana earning about $10,000 in 2016.  He lived in LA continuously in 2016 and we paid > half of his expenses.


1) Can I claim him as a dependent?

2) Does he need to file in IN as well as in LA?



Trusted Council Member
Posts: 6,191
Registered: ‎02-23-2016

Re: Dependent son student out of state

Hi Trotsky,


Welcome to the H&R Block community.


It sounds like your son lived in his own place in Louisiana for the entire year.  If so then he will not meet the residence requirement for a dependent child.  He also cannot be claimed as a qualifying relative because he earned more than $4,050 for the year and therefore does not meet the income requirement.


So although he is still somewhat dependent on you, your son is an independent taxpayer for 2016.  This means that he must file his own tax return and claim his own education credit (and he will also get a full refund of his withholdings).


If you have any other questions I'll be glad to help.


Senior Tax Advisor (Tampa, FL)

Posts: 1
Registered: ‎04-18-2017

Re: Dependent son student out of state

According  to the IRS site you can claim him as a dependant if he's a student, younger than 24, and you provided more than 1/2  of his support. It makes no mention of an income limit for him.