KochuK
Employee Tax Expert

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Hi JoeP78,

 

Please refer to IRS Pub 501, page 11, Table 5, Overview of the Rules for Claiming a Dependent

https://www.irs.gov/pub/irs-pdf/p501.pdf 

 

If your son is under age 24 and a student, the support test is not met - "The child must not have provided more than half of the child's own support for the year" to be a Qualifying Child.

 

To be a Qualifying Relative, "you must provide more than half of the person's total support for the year". You indicated that you did not provide any support.

 

Based on your description, you cannot claim your son as a dependent.

 

Hope the above helps. Thank you.

Kochu Kitty

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