Yes, you may be able to claim your son as a Qualifying Relative dependent if:
- You provided more than half of his support.
- He made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
- He lives with you (365 days in the year) or they are related to you.
- He isn't a dependent on someone else’s taxes.
- He isn't doing their taxes with a spouse (married filing jointly).
- He is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- You can’t claim a dependent if you are a dependent on someone else’s taxes
You can view the rules for claiming a dependent on your tax return
here.
