Yes, you may claim him for the tax year of 2016 if you meet the following requirements : ( the fact that he is living with his father now in 2017 is irrelevant for filing 2016 tax return, but may have impact while filing your 2017 tax return)
· Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these.
· Residence: You must have lived with him at the same residence for more than half the year.
· Age: He must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
· Support: He must not have provided more than half of their own support during the year.
· Joint Support: He cannot file a joint return for the year.
If your son does not meet the above requirements, you will still have another chance to claim him if you meet these followings :
- Gross Income: He earns less than $4,050 in 2016.
- Total Support: You provide more than half of the total support for the year. - Support Test
- Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these
- He is not claimed by another taxpayer on their 2016 tax return.
