According to the AARP Magazine – Yes you can. If he or she meets the IRS definition adult child or qualifying relative. This can get you a $3,650 exemption.
Who is a qualifying child?
1. They must be living with you
2. They must:-( a.) be under 19, (b) Under 24 and a full-time student for at least five months of the year. (c) Any age if permanently disabled.
3. The child must provide no more than half of his or her total annual support.
Who is a qualifying relative?
1. They don’t necessarily have to live with you.
2. Must have a gross income of “Below” $3,650
3. Relative must provide no more than half of his or her total annual support.