No, you cannot claim your son as a dependent.
The rules to claim a dependent are:
- You provided more than half of their support.
- They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
- They live with you (365 days in the year) or they are related to you.
- They aren't a dependent on someone else’s taxes.
- They aren't doing their taxes with a spouse (married filing jointly).
- They aren't 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
See Rules for Claiming a Dependent on Your Tax Return
