My son was in auto accident. He lives under my care. He has no insurance. Can I deduct him and is he subject to fine?

[CarolynM]

Likely. Here are the circumstances you can claim your son as a dependent:

To claim a child as a dependent, he must: 

*            be your child (or adoptive or foster child), sibling, niece, nephew or grandchild;

*            be under age 19, or under age 24 and a full-time student for at least five months of the year; or be permanently disabled, regardless of age;

*            have lived with you for more than half the year; and

*            have provided no more than half his or her own support for the year.

To claim an adult as a dependent:

·       You provided more than half of their support.

·       They made less than $4,150 in gross taxable income. 

·       They are not a dependent on someone else’s taxes.

·       They are not filing a joint return with someone else.

·       They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. 

If he was unable to work, he is not subject to the fine for not having health insurance. 

I am sorry he was in an accident.