I am fully financially supporting my 30 year son but he has lived in Southeast Asia for then entire year. Does he qualify as a dependent? He has no income for 2017

[SweetieJean]

Is he married?

[venmariaorchid]

No, single

[venmariaorchid]

and not a dependent on any else's return.

[Hal_Al · Accepted solution]

A person can still be a standard dependent ("Qualifying Relative" in IRS parlance even though they don't have to actually be related), if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4,050 (2016-17)

3. The taxpayer must have provided more than 1/2 his support

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

He must have a US social security number or tax identification number (TIN)