Can I claims 21 year old part time college student on my return

[shell_354]

My 21 year old is attending a technical college part time--has an IEP and cannot attend fulltime.  Since he worked full time over the summer and college breaks, he made slightly over the $4400.  He is living at home with us paying 100% of his bills.

Since he cannot attend full-time, can I claim him as a dependent?

[MaryK4]

Unfortunately, if he is not full-time student, the income restriction applies ($4400)-unless the IEP puts him in the disabled category (but he would need to be permanently disabled).  See Rules for Claiming a Dependent on Your Tax Return - TurboTax.