529 plan and dependent status

[G2018]

How do 529 plan benefits affect dependent status on a tax return? I am trying to determine if I can still claim my son as a dependent on my tax return. Do the funds he receives from his 529 plan count as support he provides for himself? Also, is there a rule that you cannot claim a child as a dependent if their income is over a certain amount?

[dcandmc]

How do 529 plan benefits affect dependent status on a tax return? I am trying to determine if I can still claim my son as a dependent on my tax return. Do the funds he receives from his 529 plan count as support he provides for himself?

I would think not, unless your son is the owner of the 529 account

Also, is there a rule that you cannot claim a child as a dependent if their income is over a certain amount?

A gross income test is part of determining whether or not a "qualifying relative" (who could be your son or daughter) can be claimed as a dependent. See the dependency rules that begin on page 20 of the 2018 1040 instructions.

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf