So, provided he meets the rules for claiming a dependent, he is your dependent on your tax return. Generally speaking, there are different tests to determine if he meets the rules to be your dependent - under the "Tests to be a Qualified Child":
- The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
- The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled.
- The child must have lived with you for more than half of the year.
- The child must not have provided more than half of his or her own support for the year.
- The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid)
Note, if he does not meet these rules, he still may be a dependent, under the "Tests to be a Qualifying Relative".
Given you indicated he is your son, age 18 this year, provided the other rules are met, he will be your dependent. However, there are two different credits for dependents: the Child Tax Credit, and the Credit for Other Dependents. The Child Tax Credit is worth up $2,000 of a credit on your 2022 tax return; but for that credit, the child must be under age 17. As your son is age 18 in 2022, he will not qualify you for the Child Tax Credit, but can qualify you for the Credit for Other Dependents of $500.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
