You may be able to claim
your son as a dependent if he meets the five tests for a qualifying child and a
dependent--relationship, age, residency, support, and joint return.
1. Relationship -
He's your son -- no problem there.
2. Age - A
child must be:
- Under age 19 at the end of the year;
- A student under age 24 at the end of the year; or
- Permanently and totally disabled at any time
during the year, regardless of age.
3. Residency -
Your child must have lived with you for more than half the year. [Being away at
college is still considered living with you (for tax purposes).]
4. Support -
The child can't have provided more than half of his or her own support for the
year.
5. Joint return
- To meet this test, the child can't file a joint return for the year.
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