Darren,age 20 and not disabled,earns $4,000 during 2013.Darren's parents cannot claim him as a dependent unless he is a full-time student.

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According to the IRS rules, parents cannot claim their child as a dependent unless the child meets certain criteria, which includes being under 19 years old or being a full-time student under the age of 24. Since Darren is not a full-time student, his parents cannot claim him as a dependent.

Darren,age 20 and Not Disabled,earns $4,000 During 2013