My son is 24 years old, can I claim him as my dependent?

[Texas Roger · Accepted solution]

There are two types of dependents--qualifying child and qualifying relative. He is too old to be claimed as a qualifying child dependent. You may be able to claim him as a qualifying relative dependent if he meets the following tests:

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. He cannot be the qualifying child of anyone because he is too old at age 24. 

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  taxable income for the year must be less than $4,150 in 2018.

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, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.