Can I claim adult children (with baby) as a dependent?

[jhmfred]

Can I claim adult children (with baby) as a dependent?  My son is in college, is 25 years old, and has a baby.  I support both.  Can I claim my son as a dependent on my tax return?  Can I claim son's baby as a dependent?

[RossP88]

Hi jhmfred! As with many things in tax the answer is it depends. For your son, since he is over the age of 23 he will not qualify for the child tax credit but can possibly qualify for the lesser $500.00 credit for other dependents. In order to qualify he will need to earn under 4,300 dollars during the 2020 tax year. Provided that you paid for half of his support during the year and met the relationship test, he would otherwise qualify provided that he earned under 4,300 dollars for the year.

For your grandson, provided that you paid for over 50% of his support, he lived in your home for over 50% of the year, and he is under the age of 19, you will be able to claim him as a qualifying child. If he is under the age of 18, you will be able to claim the $2,000 child tax credit on your 2020 tax return. 

[jhmfred]

grandson is 4 years of age and lived in a rental house with my son, paid by me.