Adult son with medical problems. He's worked only briefly and I have supported him every month. Can I claim him?

[tmsars4142]

I've send him a check almost every month for a number of years, with very few misses. What type of documentation would be needed?

[xmasbaby0]

"He worked only briefly..."    If your adult son had less than $5050 of income during 2024 ---not counting any Social Security---you may be able to claim him as a qualifying relative and get the $500 credit for other dependents.   If he files a tax return of his own he will have to say on his own return that he can be claimed as someone else's dependent.

If he earned at least $5050 during the time that he worked, no one can claim him as a dependent.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024 (not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?

[Vanessa A]

It depends.  Are you providing OVER half of his support and did he make less than $5,050? If so and the below apply, then yes. 

To claim someone as a Qualifying Relative, they must be:

• Your child ( including step children, adoptive children and foster children) or a descendent of them
• Not a qualifying child of another taxpayer
• Someone that you provided over half of their support for during the tax year
• Has less than $5,050 in income (not counting social security)

If you are sending him a check, then you can also complete this form and keep it for your records. That would be enough documentation.  If he is filing a return, he would need to check the box that says someone else can claim me as a dependent on their return. 

Even if he does not live with you and you are able to claim him as a dependent, then you can file as Head of Household and also claim the $500 Other Dependent Credit. 

If you are not providing over half of his support, then no, you cannot claim him even if you are sending him a monthly check.  This would basically be considered a gift. 

(Edited 2/17/2025 @ 9:38AM PST) @tmsars4142