Yes, you can file jointly with your new spouse or separately, just not as single or head of household. Your son will need to file his own return and you do not include the income on your return. You can claim your son as long as he qualifies and you are the custodial parent.
Qualifying Child
Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.
Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
Support — did not provide more than one-half of his/her own support for the year.
Qualifying Relative
You can claim a child, relative, friend, fiancé (etc.) as a dependent on your 2021 taxes as long as they meet all of the following requirements :
- You provided more than half of their financial support. More info
- They made less than $4,300 in gross income during 2021 unless they are a qualifying child.
- They live with you or they are related to you. (Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501.)
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren't (or won't be) claimed as a dependent by someone else.
- They aren’t filing a joint return with their spouse.
- You are not being claimed as a dependent on someone else's return.
- They aren't (or won't be) claimed as a dependent by someone else.
- They aren’t filing a joint return with their spouse.
- You are not being claimed as a dependent on someone else's return
