If your son meets the following requirements, you can claim him as a qualifying relative dependent on your tax return:
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross taxable income for the year must be less than $4,150 in 2018.
4. You must provide more than half of the person's total support for the year. If the support from friends, relatives and the state add up to more than the support you provided him, then you can't claim him.
5. The person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
