Mother and three year old Son live with Grandparents in Oregon.
Mother does not work or receive any child support or public assistance.
Grandparents provide all support for Mother and Son.
Not such an uncommon scenario.
Can Grandparents take the dependency tax exemption for both Mother and Son?
Grandparents may be able to claim the dependency tax exemption for both Mother and Son.
The Internal Revenue Code acknowledges the dependent status of either a Qualifying Child or a Qualifying Relative.
Son may qualify as either one, depending on the applicable facts.
Interestingly, a Qualifying Relative does not necessarily have to live with the taxpayer seeking to claim the exemption.