My son is 25, he lives in Germany and was a student in Germany for part of 2020. He does not work. Can I claim him?

[DanaB27]

Yes, you might be able to claim him as a qualifying relative if he meets these requirements:

• Have been a U.S. citizen or resident, or a resident of Canada or Mexico for at least part of the year
• Received less than $4,300 gross income (except nontaxable Social Security benefits) in 2020
• Received more than 50% of their support from you 
• Not be claimed as a dependent by another taxpayer
• Not file a joint return with another taxpayer

Please see What is the $500 Credit for Other Dependents (“Family Tax Credit”)? for additional information.

[sethan]

Would he have to have been living in the U.S. at least part of the year? He lived in Germany the entire year except for a one week visit home.

[ToddL99]

[EDITED 7 Feb 21, 2:23:00 PM, PST]  Previous response deleted.

@sethan @DanaB27