Can I claim my 23-year-old son as a dependent on my tax return even though he only has a residence in college and we support him oil areas he has claimed independent for his FAFSA loan filing because

Please see the following requirements to declare someone as a dependent on your tax return.

Qualifying child

• They are your child or stepchild, foster child, sibling or a descendant of one of these.
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They are younger than you and under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They live with you for more than half the year (exceptions apply).
• They did not provide more than half of their own support.

Qualifying relative

• They don't have to be related to you.
• They aren't claimed as a dependent by someone else.
• They are 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 or they were related to you.
• They made less than $4,050 in 2017.
• You provided more than half of their financial support.