Unlikely. Only one parent can claim a dependent on their tax return and they must meet all of the following:
* be your child (or
adoptive or foster child), sibling, niece, nephew or grandchild;
*
be under age 19, or under age 24 and a fulltime student for at least five
months of the year; or be permanently disabled, regardless of age;
* have lived with you for
more than half the year; and
* have provided no more
than half his or her own support for the year
Therefore, if his mother is providing the majority of his support and he lives with her when he is not in school, she is the proper person to claim him as a dependent.
For more information, follow this link: Turbo
Tax on Dependents
