Can I use my son as a dependent? He is 25, lives at home. we fully support him while he works on his pilot licenses.

[Rachel_W · Accepted solution]

Yes, you should be able to claim your son as a dependent if ALL of these qualifications are met:

• He is a citizen of the US 
• He has income of less than $4,150
• He is not claimed as a dependent by anyone else
• He is not filing a joint return
• You provided more than 1/2 of his support