If your son was a student for at least 5 months in 2008, you could possibly still claim him as a dependent.
If he was not a student, as you do not provide more than 1/2 of his support, you cannot claim him as a dependent.
I have provided a link to IRS Publication 501, which fully explains who qualifies as a dependent. http://www.irs.gov/pub/irs-pdf/p501.pdf
Your answer states that I do not provide more thatn 1/2 of his support. I do. My note to you stated that I provide at least 3/4 of his support. I pay for his appartment and all of his utilities.
Did I miss something??
Also does it matter if his appratment is not in MASS?
Dear XXXXXca -
I misread it that HE provides 3/4 of the support.
For you to get the dependency exemption, he would have to have income of less than $3,400, even if you provide more than 1/2 of his support.
Last question. Does it matter that he does not live in the same state that I do.
Because he is your son, his state of residence does not matter.
If you may be allowed to claim him, both of you should review the cost/benefit for each of you changing who claims him (you or him).