Can mother claim adult son as dependent

[curiousgeorge]

Mother provides 100% support to adult son. Only 'income' is approx 8K of cap gains distribution and dividend. Can mother claim son as a dependent?
Thank you.

[mwcpa]

is the adult son under 23 and a full time student.... if no, no she cannot.. if yes, yes she not only can, but he cannot claim himself....

[Peace77]

Does the son have any income?

If mother provides more than 50% of his support, he may meet the requirements for a qualifying relative.  See www.irs.gov/publications/p501/ar02.html#en_US_2013_publink1000220939

Therefore, he can be claimed as a dependent.

If the son has no income due to disability, he should apply for SSI or SSDI.  Contact Social Security at www.ssa.gov for more information.

[curiousgeorge]

MW and Peace77, thank you!

[taxref]

"Only 'income' is approx 8K of cap gains distribution and dividend."

The question needs a clarification, which is critical to a correct answer.  You do not mention, and its unclear from the rest of your question, as to whether it is the mother or the son who gets this income.   

[The Captain]

Mar 8, 2014 15:39:05 GMT -5 mwcpa said:

is the adult son under 23 and a full time student.... if no, no she cannot.. if yes, yes she not only can, but he cannot claim himself....

MW - are there special provision if the adult child is declared impaired and the parent has permanent guardianship?

[taxref]

"MW - are there special provision if the adult child is declared impaired and the parent has permanent guardianship?"

If a person is permanently and totally disabled at any time in the year, the age requirement to be a dependent as a qualifying child is waived.  One must still meet the other QC requirements to actually be claimed.

There are no age requirements as part of the standards to be claimed as a qualifying relative.   There is, though, an income maximum of $3,900 to be a QR.  Consequently, who had the $8K capital gain is a critical point.