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If your son lived with you all year, gross income is under $4050 (no income), provided more than half of his support, you can claim him as a dependent under the "qualifying relative" test.
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170933
If your son lived with you all year, gross income is under $4050 (no income), provided more than half of his support, you can claim him as a dependent under the "qualifying relative" test.
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170933
This link from the IRS will help.
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