Dependent???

[RLymanC]

A 22 year old son lives at home for 5 month, earns $1800 for the year and the parent provides over half the cost of his support.

Can he be claimed as a dependent even though he is only home for 5 months?

[BP.]

A 22 year old son lives at home for 5 month, earns $1800 for the year and the parent provides over half the cost of his support.

Can he be claimed as a dependent even though he is only home for 5 months?

Have a look at TTB 3-15. If son was not a student in the year in question, then it sounds like he's a Qualifying Relative, and certain QR's, such as a son, don't have to meet a Member-of-Household test.