Can we claim my seventeen son who had gross wages of $600.00 and $13,404.00 social security as a minor for 2016?

[Texas Roger · Accepted solution]

Unless he provided more than half his own support with his SS and wages, you can most likely claim him. Here are the tests he must meet to be claimed by you:

1. The child must be your son, daughter, stepchild, foster chld, 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 (or your spouse, if filing jointly) unless disabled.