Can my son who is 19 and lives with me, who makes over 4700, not be claimed as a dependent when I pay 100% of his care, it is expensive where we live?

[Vanessa A]

It depends.  If he is not a student, and made over $4,700 you can not claim him as a dependent. 

If he is a full-time student, then yes, you can claim him as a dependent, even if he made more than $4,700 as long as he did not provide more than half of his own support. 

The following criteria must be met to claim someone as a qualifying child:

• Your child (including adopted and foster children), your sibling, or a descendent of any of them.
• Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
• Lived with you for more than 6 months during the tax year
• They did not provide more than half of their own support
• They did not file a joint return, unless it was to claim a refund

[Opus 17]

The law says what it says.  If you want to change them, you need to talk to Congress.