Can I donate $10,000 to my son, and not claim it as earnings on my income tax?

Q: Can I donate $10,000 to my son, and not claim it as earnings on my income tax? —Tullio, East Boston

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: Any amounts that have been earned by you are taxable to you. Once you have paid any income taxes due on your return on that income, you are free to gift it to anyone you choose. If you choose to pay it over to a qualified charitable organization, it is a charitable donation for which you may claim a tax deduction, provided you itemize your deductions. If you choose to pay it over to a family member (your son), it is a gift. There will be no tax due from you, provided the total gifts you make to that person for the year is no more than $ 11,000.

This amount is doubled, provided you are married and your spouse agrees to treat 1/2 the gifts as theirs ("split gifting"). If you want to split gifts, you must file Form 709 to make the election to split the gifts. Unless you are supporting your son, he is under age 19 (or under age 24 and a full time student) [or over 19, not a student and has less than $ 3,050 of gross income], the gift will not provide any tax benefits to you, other than the ability to claim a dependency exemption, if your son meets the conditions previously mentioned.