Since your son is not a student and earned well over $4,700, you would not be able to claim him as a dependent on your return even if he lived with you during the year.
To claim someone as a qualifying child:
- Your child (including adopted and foster children), your sibling, or a descendent of any of them.
- Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
- Lived with you for more than 6 months during the tax year
- They did not provide more than half of their own support
- They did not file a joint return, unless it was to claim a refund
A qualifying Child may allow you to claim Child Tax Credit and Additional Child Tax. If they are 17 or older, then you would not get the Child Tax Credit, but instead you would get the Other Dependent Credit.
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Has less than $4,700 in income (not counting social security)
Claiming someone as a qualifying relative allows you to claim the $500 Non-Refundable Other Dependent Credit
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