Maybe. You can no longer claim him as a "Qualifying Child" because he was over age 24 at the end of the year.
However, if he makes less than $4,050 and you provide more than half of his support, you may be able to claim him as a "Qualifying Relative."
To be considered a "Qualifying Relative" a person has to meet these requirements:
-
Not a
qualifying child - He is too old to be a qualifying child, so you're OK here.
-
Member
of household or relationship test – Since he is away at school, this is still considered living with you.
-
Gross
income test - To meet this test, a person's gross income for the year
must be less than $4,050. Gross income is all income in the
form of money, property, and services that isn't exempt from tax.
-
Support
test - To meet this test, you generally must provide more than half
of a person's total support during the calendar year. You figure
whether you have provided more than half of a person's total support by
comparing the amount you contributed to that person's support with the
entire amount of support that person received from all sources. This
includes support the person provided from his or her own
funds.
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