Does my son who was born in 07/10/1993 qualify as a dependent in 2017?

[DoninGA]

Only if his income in 2017 was less than $4,050

[Vanessa · Accepted solution]

Unless he is permanently and totally disabled he would not qualify as a qualifying child because he would have been 24 by the end of 2017 and a Full-Time student must be under the age of 23.

He may, however, qualify as a qualifying relative if you provided more than 1/2 of his support and he earned less than $4,050 and no one else can claim him.