You may be able to claim your son as a Qualifying Relative dependent if:
- You provided more than half of his support in 2016
- He earned less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.), but the 401(k) would count.
- He lives with you 365 days in the year or is related to you.
- He isn’t a dependent on someone else’s tax return.
- He isn’t filing a tax return with a spouse (married filing jointly).
- He is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
You can’t claim a dependent if you are a dependent on someone else’s taxes
See Rules For Claiming Dependents
