Our son: Age 24, military discharged (honorable), living at home, full- time student. Can my wife and I declare our son on our income taxes for
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He would be your qualifying child if he was not self-supporting in 2006 and he was a full time student for at least parts of five months and he was under age 24 at year-end 2006. If he fails any of those tests, he might be your qualifying relative. That would require that you provided more than half of his total support in 2006 and that his gross income be less than $3300.
A qualified child must be under age 23 and a full time student. Your son is not a qualified child. He may be a qualified relative if his income in 2006 was under $3,300 and you provided over 1/2 his support. If those tests aren't met, you cannot claim him as a dependent.
Oops. That should have said "under age 24." The OP's son still isn't a qualifying child because he is 24 and being 24 is not being under 24.
He would be your qualifying child if he was not self-supporting in 2006 and he was a full time student for at least parts of five months and he was under age 24 at year-end 2006. If he fails any of those tests, he might be your qualifying relative. That would require that you provided more than half of his total support in 2006 and that his gross income be less than $3300.
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