Can I claim my 26-year old son as a dependent on my tax return? He lives with me because he can’t afford his own place. I pay for the residence, food, etc. He earns $8.45/hour for a 30-hour week and pays for his own car and personal expenses.

Can I claim my 26-year old son as a dependent on my tax return? He lives with me because he can’t afford his own place. I pay for the residence, food, etc. He earns $8.45/hour for a 30-hour week and pays for his own car and personal expenses.

If he earned more than $3,500 in 2008, he does not qualify as your dependent; his gross income is too high. Even though he is your child and resides with you, one of the tests for a dependent who is your child but is no longer a full-time student under age 24 is that the child does not have gross income over the exemption amount ($3,500 for 2008; $3,650 for 2009).