In order to list the child as a dependent on the tax return the following criteria must generally be met:
- they must generally be related to you
- they must live with you (exceptions apply)
- they must receive more than half of their support from you
If your son receives more than half of his support from his grandmother, then his grandmother is entitled to claim him and his mother on their tax return and unless she releases her claim to you, you cannot claim him on your own tax return even though you may also support your child by providing support as well.
@latinosloth
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