Only if you're the custodial parent and you were divorced or separated from the parent for the last six months of the year. In this case, you can file your son as a nondependent child and claim benefits for having the child in your home. Please view pages 9-10, IRS Publication 504 below to view the qualifications under the rule of divorced and separated parents.
Please follow the directions below to enter your nondependent child into Turbo Tax.
Sign in to your account and click take me to
my return.(unless already in return)
Click personal info tab, at
the top of the page.
Click the edit tab beside child's name or click to add dependent.
Once you've entered child's personal information, you'll get to the screen that says, "Do you have an agreement with heather's other parent about who can claim her?". If you are the custodial parent and are allowing the other parent to claim the child, answer yes. If you are not the custodial parent, then you should answer no. In this case you won't include the child on your return.
On the next screen, you'll need to answer yes again, if your allowing the noncustodial parent to claim the child.
The next screen will say, "Your child doesn't count as a dependent. This is the message you want to see. Your child has been entered in as a nondependent child.
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A child can only be claimed as a dependent on one tax return.
If the other parent is the one who is entitled to claim the child, and their return was rejected from e-filing, they should file their return by mail to claim the child.
If you incorrectly claimed the dependent credit, you should amend your return to remove the dependent credit and pay any amount due. Otherwise, you would likely eventually be audited if the other parent also claims the child, and you may end up paying additional tax along with interest and possibly penalties.
Please see this IRS tax tips article for more information about claiming a child as a dependent when parents are separated or divorced.