Question

My son does not live in the united states. Can I claim him as a dependent on my taxes?

Age: 10 years old.
Lives with my parents.
I send them money to pay for his food, clothes and school.

Yes, you can claim your 10 years old son on your taxes if following requirements are met:

1. You provide more than half of his total support for the year.

2. He must be one of these:

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