My son is a full time medical student who is 27. He does not have any income. Can I still claim him to be my dependent?

[SeanE1 · Accepted solution]

You may claim your son as your dependent on your 2016 income tax return if all of the conditions on the IRS test below have been met:

Qualifying Relative

These 4 tests (all of them) will qualify a relative as a dependent:

• Not Qualifying Child: They are not your or another taxpayer’s “qualifying child”  

• Gross Income: Dependent has to earn less than $4,050 in 2016.

• Total Support: You provide more than half of the total support for the year.

• Member of Household or Relationship: The person (a friend, girlfriend, non blood relative) must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you (mother, father, brother, sister, aunt, uncle, stepmother, stepfather, your child, stepchild, foster child, adopted child, etc) Note: this list is not all inclusive.