Darren, age 20 and not disabled, earns $4,000 during 2012.Darren's parents cannot claim him as a dependent unless he is a full-time student.

Name: Darren, age 20 and not disabled, earns $4,000 during 2012.Darren's parents cannot claim him as a dependent unless he is a full-time student.
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Darren's parents can only claim him as a dependent if he is a full-time student under the age of 24, or if his income is below the IRS threshold for non-students, which he exceeds.

Darren, Age 20 and Not Disabled, Earns $4,000 During 2012