Providing more than half Support for Family Member

[Techman1957]

I have provided the majority of my Son and his family's financial support last year. They live in another state. I have paid for almost all of their expenses, including vehicle, insurance, rent, utilities, medical, food, repairs etc. Both were unemployed virtually all of 2021. Can I include that support in my taxes? He is filing his taxes, which includes his wife and children.

[LeonardS]

No, if your son files a tax return that includes his wife and children you can not claim the support you gave them.

[Techman1957]

Even if all that was income was stimulus?

[DMarkM1]

Correct.  You cannot claim your son as dependent if he files a joint return.  Only exception to that rule is if the joint return was filed to claim a refund of taxes withheld from his and his spouse's pay.  

This rule and the other tests for claiming a qualifying relative dependent are in Table 5 of Publication 501. All the tests must be met for someone to be claimed as a dependent.