Chances are you cannot claim him. There is one possible exception. When a child has reached 24 (as of December 31, 2017), he cannot be claimed as a dependent is if the child earned $4050 or less in income. The one exception to this rule is if your son is considered totally and permanently disabled. Please note the following excerpt from the following IRS links (click for more information): Qualifying
Child and Age,
Permanently and totally disabled.
Your child is permanently and totally disabled if both of the following apply.
He or she can’t engage in any substantial gainful activity because of a physical or mental condition.
A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
If he has this designation (a doctor would be able to substantiate, for example, if he is on the Autism spectrum and cannot engage in substantial gainful activity), then you would be able to claim him as a qualifying child as long as he did not provide at least half of his own support (even if you did not provide that support).
Otherwise, he cannot qualify as your dependent because he earned too much money. (If all of his income is Social Security, not wages, then he has zero reportable income and could still be claimed. Your question sounds like he earned more than the $4050 maximum to be able to claim him).
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