Yes. Your son can have an income and as long as he meets the rest of the criteria as a qualifying child, you can still claim him as a dependent on your return.
To claim someone as a qualifying child:
- Your child (including adopted and foster children), your sibling, or a descendent of any of them.
- Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
- Lived with you for more than 6 months during the tax year
- They did not provide more than half of their own support
- They did not file a joint return, unless it was to claim a refund
A qualifying Child may allow you to claim Child Tax Credit and Additional Child Tax. If they are over 16, then you would be able to claim the Other Dependent Credit, but not the Child Tax Credit as that ends at age 16.
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Has less than $4,700 in income (not counting social security)
Claiming someone as a qualifying relative allows you to claim the $500 Non-Refundable Other Dependent Credit
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