My son age 23 graduated college 5/16 & lived with us until 8/16. His income for 2016 is $17,410. If we claim him as a dependent will it flag an audit?

[Marketstar · Accepted solution]

You may be able to claim your son as a Qualifying Child dependent (without being flagged for an audit) if:

• The child must be 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 is no age limit if your child is permanently and totally disabled.
• Your child must live with you for more than half the year, but several exceptions apply (ie. away at school).
• The child cannot provide more than half of his/her support.
• You must be the only person claiming the child
• The child must be a US citizen, resident alien, national, or resident of Mexico or Canada.
• The child cannot file a joint return with his or her spouse.

See Rules For Claiming Dependents