Our 27 year old son did not work in 2017 can we deduct him as a dependent?

[PaulaM · Accepted solution]

You can claim him as a dependent if (see last two items in list):

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4,050 in 2017.
• You provided more than half of their financial support

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent

[Bsch4477]

Yes, if he earned less than $4050 and you provided more than half of his support.