Can I claim someone as a dependent if he did not live with me but i paid his rent , phone bill, and medical expences for the whole year

[xmasbaby0]

Who is the person?  Did he earn more than $4050 in 2016?  Was he a full-time student in 2016?

[pflugs1]

my son, yes he earned more then 4050, lived with a friend parents, yes he is a full time student

[xmasbaby0]

How old was he in 2016?

[pflugs1]

he turned 17 on December 20,2017

[pflugs1]

so all thoes things are true but last statement.    is it all or nothing ??

[xmasbaby0 · Accepted solution]

RULES TO BE A QUALIFYING CHILD

A qualifying child is a child who is 

your son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) OR

brother, sister, half brother, half-sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew)

Under 19 at the end of 2016 and younger than you (or your spouse if filing jointly) OR

under age 24 at the end of 2016, a student, and younger than you (or your spouse, if filing jointly)

OR permanently and totally disabled at any time during the year, regardless of age

AND who is not filing a joint return for 2016 (or is filing a joint return for 2016 only to claim a refund of income tax withheld or estimated tax paid)

Who lived with you in the United States for more than half of 2016