Hi - i've been struggling to determine if I can claim my son as a dependent or not. He is a 21yo full time college student who lives at college, but my home is still a base for him. He works and will have to file this year. He does not cover more than 50% of his living and student costs through his work. I am supporting him with health, auto, renters insurance, phone, and other expenses, but most of his school costs are covered by a 529 originally funded by his grandparents. When I read the tests for a dependent, they are all "yes."
Relationship - child
Residence - my home, but maintains his own student apartment
Age - full time student under 23
Support - he cannot provide more than half his support through his income
Nationality - he is a US citizen
Marital Status - he is not married
I guess I am confused because while I support him, I am not personally supporting the other 50+%. BTW, I became divorced after he turned 18 and my ex is not claiming him.
Can I still claim him as a dependent? Thanks for looking!
