Your parents may be the ones who qualify to claim you and your son. To qualify to claim someone as a dependent, they must meet these requirements:
1.
The child must be your son, daughter, stepchild, foster child, brother, sister,
half brother, half sister, stepbrother, stepsister, or a descendant of any of
them.
2.
The child must be (a) under age 19 at the end of the year and younger than you
(or your spouse, if filing jointly), (b) under age 24 at the end of the year, a
student, and younger than you (or your spouse, if filing jointly), or (c) any
age if permanently and totally disabled.
3.
The child must have lived with you for more than half of the year.
4.
The child must not have provided more than half of his or her own support for
the year.
5.
The child must not be filing a joint return for the year
In addition:
- You can’t claim any dependents if you (or your spouse,
if filing jointly) could be claimed as a dependent by another taxpayer.
- You
can’t claim a married person who files a joint return as a dependent
unless that joint return is filed only to claim a refund of withheld
income tax or estimated tax paid.
- You
can’t claim a person as a dependent unless that person is a U.S. citizen,
U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
If
the child meets the rules to be a qualifying child of more than one person,
only one person can actually treat the child as a qualifying child. See
Qualifying Child of More Than One Person to find out which person is the person
entitled to claim the child as a qualifying child.
