Tax Law (Questions About Taxes)/Dependents


Unclear on the requirements of dependents.  

Case1:  Son is 31yrs old, lives at home, a full-time student, worked part time making $4,850. He paid in $333 withholdings. Can he be claimed as a dependent and does he have to file.          

Case2:  Son is 26yrs old, lives at home, worked part time making $5,995.  Can he be claimed as a dependent, but file himself as a dependent of another?  He paid in $456 withholdings.


Thanks for your question.

Neither can be claimed as a dependent because they are over 2 years of age and have over $3,650 in earnings.  And, for the record, you can only get a dependency/personal exemption on one return.

First son doesn't have to file, but should in order to get the $333 back.

Hope this helps.

John Stancil, CPA  

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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