<p>Four tests will qualify a child to be a dependent</p>
<p>These rules enable you claim a child as a dependent. </p>
<p>Qualifying Children</p>
<p>To be claimed as a qualifying child, the person must meet four criteria:</p>
<p>Relationship the person must be your child, step child, adopted child, foster child, brother or sister, or a descendant of one of these (for example, a grandchild or nephew). </p>
<p>Residence for more than half the year, the person must have the same residence as you do. </p>
<p>Age the person must be </p>
<p>[ul]
[<em>]under age 19 at the end of the year, or
[</em>]under age 24 and a be a full-time student for at least five months out of the year, or
[li]any age and totally and permanently disabled.[/ul]</p>[/li]
<p>Support the person did not provide more than half of his or her own support during the year.</p>
<p>As your son will not be living with you for more than half the year, he cannot be claimed.</p>
<p>He should file his own tax returns as well.</p>
<p>:cool:</p>