Darren,age 20 and not disabled,earns $4,500 during 2010.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, to claim a child as a dependent, the child must be under 19 years of age, or up to 24 years old if a full-time student for at least five months of the year. However, since Darren is 20 and not a full-time student, his parents cannot claim him as a dependent.

Darren,age 20 and Not Disabled,earns $4,500 During 2010