can i add my son,I do support my son who is a US citizen but he is not living in the the US with me

[DoninGA]

Is he temporarily out of the US and will be returning to your home?  Is he under the age of 19?  Or is he a full time student under the age of 24?

[JohnB5677]

These are the IRS rules for claiming a dependent.

He may qualify as a Qualifying Child; however, if he isn't a Qualifying Child, he could be a Qualifying Relative.  

DoninGA asked very good questions.

These rules generally apply to all dependents:

• A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico
• A person can't be claimed as a dependent on more than one tax return, with rare exceptions
• A dependent can't claim a dependent on their own tax return
• You can't claim your spouse as a dependent if you file jointly
• A dependent must be a qualifying child or qualifying relative

Qualifying child

To qualify as a dependent, a child must also pass these tests:

• Relationship: 
  • Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
• Age: 
  • Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
• Residency: 
  • Live with you for more than half the year, with some exceptions
• Support: 
  • Get more than half of their financial support from you
• Joint return: 
  • Not file as married filing jointly unless only to claim a refund of taxes paid or withheld

See the full rules for a qualifying child

Qualifying relative

A qualifying relative must meet the general rules for dependents and pass these tests:

• Not a qualifying child: 
  • Isn't your qualifying child or the qualifying child of any other taxpayer
• Member of household or relationship: 
  • Lives with you all year as a member of your household or is a specific type of relative
• Gross income: 
  • Has a gross income under $5,050
• Support: 
  • Gets more than half their financial support from you

See the full rules for a qualifying relative

Guidelines were taken from IRS publication Dependents

[JohnB5677]

These are the IRS rules for claiming a dependent.

He may qualify as a Qualifying Child; however, if he isn't a Qualifying Child, he could be a Qualifying Relative.  

DoninGA asked very good questions.

These rules generally apply to all dependents:

• A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico
• A person can't be claimed as a dependent on more than one tax return, with rare exceptions
• A dependent can't claim a dependent on their own tax return
• You can't claim your spouse as a dependent if you file jointly
• A dependent must be a qualifying child or qualifying relative

Qualifying child

To qualify as a dependent, a child must also pass these tests:

• Relationship: 
  • Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
• Age: 
  • Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
• Residency: 
  • Live with you for more than half the year, with some exceptions
• Support: 
  • Get more than half of their financial support from you
• Joint return: 
  • Not file as married filing jointly unless only to claim a refund of taxes paid or withheld

Qualifying relative

A qualifying relative must meet the general rules for dependents and pass these tests:

• Not a qualifying child: 
  • Isn't your qualifying child or the qualifying child of any other taxpayer
• Member of household or relationship: 
  • Lives with you all year as a member of your household or is a specific type of relative
• Gross income: 
  • Has a gross income under $5,050
• Support: 
  • Gets more than half their financial support from you

Guidelines were taken from IRS publication Dependents