• 수정
• 삭제
• 답변
• 글쓰기

Tim6129님이 2012-03-08 20:47:33.0에 쓰신글
>텍스님이 2012-03-08 18:58:41.0에 쓰신글
>>23세 아들을 부양가족으로 보고 할수가 있나요?
>>2011에 풀 타임으로 학교을 다녔고, 인캄도 15,000 정도 있는데,,
>
>
>
>"“23세 아들을 부양가족으로 보고 할수가 있나요?  2011에 풀 타임으로 학교을 다녔고, 인캄도 15,000 정도 있는데,,”--->Regardless of your kid’s gross income,  $15K in this case, You can claim your son as your dependent on your 2011 return as your qualifying child since your kid was, in 2011, under age 24 and was a a full-time student for at least five months out of the year.To claim your kid on your 2011 return, he must have lived with youfor more than half the year 2011, the kid did not provide more than half of his  own support during the year.


“2010에는 아들이 따로 텍스보고를 했는데, 2011에는 under my dependent로 해도 되는지?”--->As long as you meet the requirements to claim your son as your dependent on your 2011 return, you can claim him as a your dependent( as your qualifying child), however, your son, as your dependent, ALSO needs to file his return; FOR EXAMPLE, your son must file his return  if his unearned income(i.e., interest income or dividend income or etc) was over $950 or his earned income(salary, wages or etc) was over $5,800 OR his gross income was more than the larger of $950 or his earned income(up to $5,500)+$300. ALSO, a tax return must also be filed if your kid  earns more than $400 in self-employment income during the year of 2011. For example, assume that your son earned $15K in2011, then he needs to file his return as his gross income$15K> $5,800*his std deduction(or earned income +$300 up to $5,800); he can’t claim his exemption as being a dependent). To know if your kid needs to file his state return, please check it with your state. Please visit the Dept of Revenue of your state.