Hi JoeP78-
Great question!
Per the IRS, you can claim your child as your dependent if they meet the qualifying child test.
- Relationship- your son.
- Age-A qualifying child is younger than you and younger than 19 years old or a "student" younger than 24 years old at the end of the tax year.
- Residency- must live with you more than 1/2 the year (away at school is considered temporary)
- Support- your child did not provide more than 1/2 of his own support for the year
- Joint return- your child is not filing a joint return with someone.
If you do not meet all these tests, then you cannot claim him as a dependent.
Thank you!
