Question on income tax?

Question

My son is 18. He earned about 4k in 2006. He lives with his mother and i paid child support for 7 months. He arguably provided half of his own support and wants to claim himself. If not then i can claim him. I'm happy to let him claim himself but if he does and i don't claim him would the IRS make him prove that he provided half of his own support and/or what would they do if we both claim the exemption.

Answer 1

if he was a full time student in 2006 then he still can be claimed as a dependant

Answer 2

There is no need for him to take his own exemption since his standard deduction is $5,150, already more than he made in 2006, which would reduce his tax liability to 0 and he would be refunded everything he paid in federal taxes anyway. If he lived with his Mom for more than half the year, then she would take his exemption on her return. Unfortunately, unless you have a written court decree allowing you to take his exemption, or a written waiver from his mother, you would not be able to claim your son on your return. Good luck to both of you.

Answer 3

If he files his own return he would not have to show that he supported himself.
If you both try to claim the exemption - the IRS is going to reject whoever filed their return later until it is re-filed without him as the exemption.
With only $4k income it is probably a far greater benefit for you to claim your son for this year rather than him claiming himself.

Answer 4

If he lives with his mother, she gets the exemption unless she has given it to you in writing and you attach that statement to your return.

If nobody claims him as a dependent, he automatically gets his personal exemption. He has no burden of proof of support that he provided for himself when he takes his personal exemption.

Answer 5

you should claim him. with his low level of income, he will probably have very little to pay. if you get a big benefit from claiming him, share a little of it with him!