Since he is related by blood to his father he could be claimed as a qualifying child if: 1) No joint return unless neither spouse is required to file and no tax liability would exist for either if filing separately 2) A US citizen, resident alien or national or a resident of Canada or Mexico 3) Be under 19 or a full-time student under age 24 or any age if totally and permanently disabled 4) Has not provided over half of his own support 5) Lived with his father for more than half the year
If all the above tests are not met he could be claimed as a qualifying relative if:
A) His gross income is under $4300 B) His father provides over half his support
You could be claimed as a qualifying relative if
- Above tests 1, 2, A and B are met. (substitute “your” for “his” in B)
