You can claim your son on your return if he meets the following requirements:
In general, to be a
taxpayer’s qualifying child, a person must satisfy four tests:
·
Relationship — the taxpayer’s child or stepchild (whether by blood
or adoption), foster child, sibling or stepsibling, or a descendant of one of
these.
·
Residence — has the same principal residence as the taxpayer for
more than half the tax year. Exceptions apply, in certain cases, for children
of divorced or separated parents, kidnapped children, temporary absences, and
for children who were born or died during the year.
·
Age — must be under the age of 19 at the end of the tax year, or
under the age of 24 if a full-time student for at least five months of the
year, or be permanently and totally disabled at any time during the year.
·
Support — did not provide more than one-half of his/her own support
for the year.
He can file his own return, but when asked if someone else can claim him as a dependent, he needs to check 'Yes'.
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