My 36 year old son is a disabled vet and a full time student. He had no earned income for 2016 but did have a disbursement from a closed out 401K. Can I claim him?

[Marketstar · Accepted solution]

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