It depends. If your son meets all of the qualifications for a Dependent Child or Dependent Relative, you can claim him. All of the rules below must be met for either dependent.'
For a Qualifying Child Dependent:
- He must be related to you.
- He can’t be claimed as a dependent by someone else.
- He must be a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- If he's married, he can’t file a joint return with his spouse.
- He must be under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- He must have lived with you for more than half the year (exceptions apply).
- He didn't provide more than half of his own support for the year.
If your dependent doesn't meet the rules for a qualifying child dependent, he may meet the rules for a qualifying relative dependent:
For a Qualifying Relative Dependent:
- His income must be less than $5,050
- You provided over half of his support
- He's not filing a joint tax return if married unless filing to claim a refund of withholding
- He Must be a U.S, citizen, U.S. resident, U.S. national or resident of Canada and Mexico
- He must live with you all year, unless he falls under one of the categories—Does a dependent for 2024 have to live with me?
For additional information, review the TurboTax article Rules for Claiming a Dependent on Your Tax Return.
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