Unfortunately, if your son does not live with you for more than half the year or you do not provide more than 50% of your son's total annual support you cannot claim him or any associated expenses on your taxes. All of the conditions to one of the two IRS tests below have to be met for a taxpayer to be able to claim another person as their dependent on their tax return. If you cannot claim your son as your dependent you are unable to deduct any medical expenses, travel expenses, or money given to your son.
A parent may claim their child if they meet either the qualifying child or qualifying relative test as outlined below:
Qualifying Child
These 5 tests (all of them), will qualify a child as a
dependent:
-
Relationship: They
must be your child, adopted child, foster-child, brother or sister, or a
descendant of one of these (grand or nephew).
-
Residence: They
had to live with you in the same residence for more than half the year.
Being away at school is considered as living at home.
-
Age: Must
be under age 19 or under 24 and a full-time student for at least 5 months
of the year. They can be any age if they are totally and permanently
disabled.
-
Support: child
did not provide more than half of their own support during the year.
-
Joint
Support: The child cannot file a joint return for the year.
Qualifying Relative
These 4 tests (all of them) will qualify a relative as a
dependent:
-
Not Qualifying Child: They are not
your or another taxpayer’s “qualifying child”
-
Gross
Income: Dependent has to earn
less than $4,050 in 2016.
-
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 one of the relatives that doesn’t have to
live with you (mother, father, brother, sister, aunt, uncle, stepmother,
stepfather, your child, stepchild, foster child, adopted child, etc) Note: this
list is not all inclusive.
