My 19 year old son who is away at college earned $12000 last year which he earned and is his to spend. My ex husband and I each provided 50% of his living expenses, however the amount we have paid for his living expenses is less than 1/2 of his earnings (the $12000). Does it matter how much he earns if we are still paying his living expenses? In the past my ex has taken him as a dependent and since he "lives" with me I file HOH and claim him for EIC. My son files single and does not claim himself. Are we filing correct?

#1:Right; as he is 19 YO and is not a full-time student for at least five months out of the year, he can’t be claimed as your qualifying child; and to claim him as your dependent , as a qualifying relative, his gross earning, $12K is higher than $3,.9K for 2013;so you can’t claim him as your qualifying relative either.


#2;Aslongas he was under 19YO, regardless of his gross income, either you or your ex could claim him as his your dependent as his or your qualifying child even if he fileds his return as a dependent. But now he is 19YO and high gross income, so neither of you can claim him as a dependent.