Can we claim dependency yes or no for my adult son who is disabled and we have guardianship over. He is mentally incapacitated?

[DoninGA]

Yes, you can claim them as a disabled dependent under the Qualifying Child rules.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[SharonD007]

It depends. ‌If your son meets all of the qualifications for a Dependent Child or Dependent Relative, you can claim him.  All of the rules below must be met for either dependent.'

For a Qualifying Child Dependent:

• He must be related to you. 
• He can’t be claimed as a dependent by someone else. 
• He must be a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. 
• If he's married, he can’t file a joint return with his spouse. 
• He must be under the age of 19 (or 24 for full-time students). 
  • No age limit for permanently and totally disabled children. 
• He must have lived with you for more than half the year (exceptions apply). 
• He didn't provide more than half of his own support for the year. 

If your dependent doesn't meet the rules for a qualifying child dependent, he may meet the rules for a qualifying relative dependent:

For a Qualifying Relative Dependent:

• His income must be less than $5,050
• You provided over half of his support
• He's not filing a joint tax return if married unless filing to claim a refund of withholding
• He Must be a U.S, citizen, U.S. resident, U.S. national or resident of Canada and Mexico
• He must live with you all year, unless he falls under one of the categories—Does a dependent for 2024 have to live with me?

For additional information, review the TurboTax article Rules for Claiming a Dependent on Your Tax Return.