Can i claim my son as a dependent? He is 19, active reserves for military and lives at home.

[DoninGA]

Is he also a full time student?  If not, does he have gross income in 2017 of $4,050 or more?

[spgray38]

He is not a full time student and did gross over 4000. So I can not claim him?

[DoninGA · Accepted solution]

Since is is not a full time student, age 19 or older and has gross income of $4,050 then no one can claim him as a dependent under the Qualifying Relative rules.