If you can claim him you are responsible for any health insurance penalty.
To claim your son as a dependent as a
qualifying relative they must meet the following criteria: they must be a citizen of the US or a
resident of the US, Canada or Mexico:
·
you
must provide more than 1/2 of the individuals support,
·
they
must not earn more than $4,050 in 2016 in gross income (social security doesn't
count)
·
they
are not a qualifying child of another taxpayer, and
·
they
must not file a joint return with another
