May I claim my son with medicaid benefit as dependent?

[Tahoe_NV]

My son (over 26 years old) is undergraduate student. He can't be covered with my insurance due to his age. He searched market place health insurance, but was connected to medicaid due to no income. 

He lives with me, and I paid all of his tuition.

In this case, may I claim him as my dependent and get life time learning credit for his tuition?

[DoninGA]

If his gross income in 2023 was less than $4,700 and you provided over one-half of his support you should be able to claim him as a dependent under the Qualifying Relative rules.  If you do claim him then any education expenses you pay for him can be entered on your tax return.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse 

[DoninGA]

You will need to contact your local Medicaid office to see if you claiming your son as a dependent on your tax return will affect his Medicaid eligibility.