Can I claim my thirty one year old son who has lived with me for a year and a half and he works part-time

Can I claim my thirty one year old son who lives with me and works part-time

Your son can be claimed as a dependent (qualifying relative) if he meets the following criteria:

-His gross income must be less that $3,900.

-You must have provided over half of his support during the qualifying tax year.

Note that he does NOT have to live with you if the criteria noted above is met.