Yes, you can claim your son as a dependent provided he meets the rules below.
- Your son must be a U.S. citizen, a U.S. national, U.S. resident, or a resident of Canada or Mexico. There are certain exceptions for adopted children.
- You can't claim someone who is claimed as a dependent on another tax return.
- You can't claim someone who's married and files a joint tax return.
- They are related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Your child must be under age 19 or, if a full-time student, under age 24. There's no age limit if your child is permanently and totally disabled.
- The child must live with you for more than half the year. Living at school as a full time student does qualify.
- They may have a job, but they cannot provide more than half of their own support.
See the TurboTax article Rules for Claiming Dependents on Taxes
They can also qualify as a relative. The guidelines are slightly different.
If a relative (your son) is older than 19 (24 if still in school), they may be eligible as Qualifying Relatives.
"A qualifying relative must meet general rules for dependents and pass these tests:
Please see the IRS publication Dependents for more details.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
