My wife and I filed taxes together, my son is 28 years old he didn't work in 2008 but he gets a 1099-R form, Can I claim him as a Dependent?? Or he has to file taxes by himself.

He can be your qualifying relative if you provided more than half of his support and he did not earn more than $3500 in 2008. The 1099-R may be treated as income. Read: Your U.S. Tax Return: Requirements for claiming a dependent (http://taxipay.blogspot.com/2008/03/requirements-for-claiming-dependent.html)