You can claim a dependent on your return as a "Qualifying Child " or "Qualifying Relative".
From the information that you provided, your son meets the requirements to be claimed as a "Qualifying relative ".
The 4 tests that will qualify a relative as a dependent are:
- Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
- Gross Income: The dependent being claimed earns less than $4,200 in 2019.
- Total Support: You provide more than half of the total support for the year.
- Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.
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