2007-01-16 06:40:23 · 2 answers · asked by peggy h 1 in Business & Finance ➔ Taxes ➔ United States
He would not meet the age test for qualifying child rules, but he might still meet the qualifying relative rules if his gross taxable income was less than $3300 and you provided more than 50% of his support.
In addition:
1) He would need to be a US Citizen, US National, US resident or resident of Canada or Mexico.
2) He could not be married and filing a joint return with anyone.
3) No one could claim you as a dependent.
If all of these criteria are met then you should be able to claim your son as a qualifying relative, but not as a qualifying child.
2007-01-18 12:52:28 · answer #1 · answered by Mr. Zimmer 3 · 0⤊ 0⤋
If he was 19 by the end of 2006, and if he only attended school for three months during 2006, then no you can't claim him. To claim him, he'd have to be UNDER 19, or under 24 and a full-time student for some part of at least five months. This is true even if you provided all of his support.
2007-01-16 14:47:42 · answer #2 · answered by Judy 7 · 0⤊ 0⤋