My son is 22. He works and will file his own W2, but he still lives in the house with his parents....can we claim him

[Phillip1]

You cannot claim him unless he is a full time college student, or he earned less than 4,050. See the following rules:

• He is a full time college student:

• To be a student, they must be, during some part of each of any 5 calendar months of the year:

• A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or

• A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.

• The 5 calendar months don't have to be consecutive.

• He did not file a joint return.

• He did not provide more than half of his support.

• To see what is or isn't support, see Support Test (To Be a Qualifying Relative) . If you aren't sure whether a child provided more than half of his or her own support, you may find Worksheet 2 helpful.

If he is not a college student, the following must apply:

• He earned less than 4,050 dollars

• You provided more than half of his support.