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posted Sep 28, 2022 9:44:03 AM

40 year old son lives with me and is unemployed since 7/21

Can I claim my 40 year old son as a dependent for 2022 since he lives with me and I provide food and shelter?

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1 Replies
Level 15
Sep 28, 2022 9:45:31 AM

You may be able to claim him as a dependent under the Qualifying Relative rules if he meets all the requirements.

 

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,400 (social security does not count) in 2022
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.