you may still be able to claim your son as a qualifying relative (dependent)
Qualifying Relative and eligible to be claimed as a dependent the rules are:
- lived in your household the entire year. temporary absences are ignored
- gross income for 2023 less than $4,700
- you provide over ½ their support
- isn’t a qualifying child of another taxpayer
- you can’t be claimed as a dependent
- the person must be unmarried or if married must not file a joint return unless they are only filing to claim a refund. Also, there must be no tax liability for either the dependent or the dependent’s spouse if they would have filed separate returns
- a US citizen, resident alien or national or a resident of Canada or Mexico
if he can be claimed by you then on his own return he must mark that he can be claimed as a dependent
if he is your dependent the 1095-A reporting goes on your return.
