We provide more than half of the support for our adult college student. He is 21. Is this the same as a dependent child?

[KenH1 · Accepted solution]

You can claim him as a dependent if he is a full-time student or if he made less than $4050.

Here are the 7 tests for claiming a dependent:

1) You provided more than half of their financial support. More info

2) They made less than $4,050 in gross income during 2016 unless they are a qualifying child    (under 19 OR a full time student under 24 OR permanently disabled)

3) They live with you or they are related to you.

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

5) They aren't (or won't be) claimed as a dependent by someone else.

6) They aren’t filing a joint return with their spouse.

7) You are not being claimed as a dependent on someone else's return.