Our 9 yr old grandson lived with us for a year and his unemployed dad for 7 months of 2016. Can we claim both of them?

[bgontko]

The father will not be filing taxes for 2016.

[AmyW · Accepted solution]

Yes, you may be able to claim your grandson as a qualifying child if:

• He is under 19, or a full-time student and under 24 years of age. There is no age limit if he is permanently and totally disabled.
• He lives with you for more than half of the year (Temporary absences, like going to college does not count)
• You provided more than half of his support for the tax year
• You are the only person claiming him

See the article below for the rules about claiming a qualifying child. 

https://turbotax.intuit.com/tax-tools/tax-tips/Family/Tax-Exemptions-and-Deductions-for-Families/INF...

Here is a worksheet that will help you determine if you provide more than half of your grandson's support:

https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

As for your son, you must meet the requirements below to claim him as a dependent. If he did not live with you for the entire year he would not meet the requirements to be claimed as a dependent.