dependent son

i live in texas. i was divorced in 2000. my son lives in another state. he is single, age 23. he attended college for 5 months in 2000. i supported him ( rent, food, transportation, etc. ) during this time. For 2000, i supported him greater than 50%. can i claim him as a dependent on my income tax for 2000 ?


rjmgoose

There are 5 tests to determine whether you can take your son as a dependent. You must qualify under all 5::

1. Member of household or relationship: You qualify for this because he is your son.

2. Citizen or resident: You qualify for this because he lives in the US.

3. Joint return: You qualify for this if he does not file a joint return.

4. Gross income: You qualify for this if either:
a. He had less than $2,800 gross income for 2000, or
b. He was a full-time student during each of 5 months in 2000: It sounds like you qualify under this one

5. Support: You qualify under this one because you contributed more than half his support.

Remember, if you take an exemption for him, he can not take an exemption for himself if he also files a return.