In order to claim someone as a dependent, you must provide more than half of the support. So, if your son provides more than half of the support of your home, then yes, he can claim you and his siblings as dependents on his return.
Do be aware, if someone else is providing the support for the household, this may possibly affect other benefits if they are based on your income as the head of household. You would need to check with any state agencies that you may be receiving benefits from to determine if that would affect you or not.
"Qualifying child
To qualify as a dependent, a child must also pass these tests:
- Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
- Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
- Residency: Live with you for more than half the year, with some exceptions
- Support: Get more than half their financial support from you
- Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld" Dependents
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