my son is 22 now, full time college student and then lives with me all the time. my divorce papers state ending split at 18. Can I claim him since he lives with me?

[duanegallo]

I pay all living expenses and support him at home. He is not supported by his mom at all.

[MaryK4]

Yes, if your custody agreement ended when he was 18, and you otherwise qualify, you can claim him as your dependent.  You will also be able to claim the Education Credits for him if you qualify.  For the complete rules, carefully complete the TurboTax interview in Personal Info or see Rules for Claiming Dependents on Taxes - TurboTax - Intuit.

[DoninGA]

You should be able to claim him as a dependent under the Qualifying Child rules since he is under the age of 24 and a full time student.  As long as he does Not provide over one-half of his support you should be good.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[xmasbaby0]

If he is a full-time student and you are providing over half his support, he can be claimed as a qualified child dependent.   You get the $500 credit for other dependents and education credits.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 tax return as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.