Your son can't be claimed as your qualifying child, but he can be claimed as a qualifying relative as long as he meets these requirements:
- Income is less than $4,700
- Parent provided over half of his support
- Not filing a joint tax return if married unless filing to claim a refund of withholding
- Must be a U.S. citizen, U.S. resident, U.S. national or resident of Canada and Mexico
- Parent(s) isn't a dependent on someone else's tax return
Your son doesn't have to live with you to qualify as your qualifying relative.
For additional information, please review the TurboTax Help article Rules for Claiming a Dependent on Your Tax Return.