chines2
Expert Alumni

Deductions & credits

Good Afternoon,

 

Just expand on @bkaytaxes response, your son could be claimed as a dependent either as a qualifying child or qualifying relative.  He meets both tests because he is your son, lives with you all year, meets the low-income requirements, and gets more than half of his financial support from you.  You can find IRS guidance on these options here.

 

I hope this helps your understanding of this issue.

 

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