Can my son claim me as a dependent since i live with him and pays for everything even though i get social security?

[stompdance1]

i'm 71, gets social security and because i'm native american i do get oil royalties from my tribe.  if he claims me do i have to put all of this on his taxes or do i still have to file even if he claims me.

[DoninGA]

If the amount of royalties that you received in 2022 is $4,400 or more then he cannot claim you as a dependent (the social security does not count).

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,400 (social security does not count) in 2022
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[xmasbaby0]

You have not mentioned how much income you receive from the oil royalties.  You cannot be claimed if your income in 2022 was more than $4400 -- not counting Social Security.  The SS income does not "count" but the oil royalties count in determining if you can be claimed.   

If you can be claimed, your income does not go on your son's tax return.   If he can claim you he just has to enter some personal information about you including your SSN and he gets a $500 credit for other dependents.

Since we do not know how much your total income is, we cannot say whether you need to file your own tax return.  Here is a tool to help with that.

Who has to file?

http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F