As long as he is under age 24. Being away for school does not change his permanent resident.
You can claim him as
a dependent as long as you can answer YES to
these questions.
- Do they meet
the age requirement? Your child must be under age 19 or, if a full-time student, under
age 24. There is no age limit if your child is permanently and totally
disabled.
- Do they live with you? Your
child must live with you for more than half the year, but several
exceptions apply. Being away for school does not change the child's
permanent home address and they still qualify as being in the home.
- Do you
financially support them? Your child may have a job, but that job cannot provide
more than half of her support.
- Are you the only person
claiming them? This requirement commonly applies to children of
divorced parents. Here you must use the “tie breaker rules,” which are
found in IRS Publication 501. These rules establish
income, parentage and residency requirements for claiming a child.
