Can I Claim My 27 Year Old Dependent Who Is Not Working On My Taxes?

My son has not worked this year but is living with us and I want to claim him on my taxes

To claim a person as a dependent, they hold several rules and tests to pass. The first is they have to be a U.S. Citizen, or resident alien. They cannot be claimed as a dependent on another return. They also hold to be a "Qualifying Child, or Relative".
Based on his age, I went to "Qualifying Relative", and there are 4 tests to ratify. The tests are:
1) Not a 'Qualifying Child' (over 24 years old)
2) Relationship test (He is your son)
3) Gross income test (He must product less than $3,400 in Gross Income)
4) Support test (You, as the taxpayer, must enjoy paid for more than 50% of his support)
If you meet these tests, you can claim your Son as a Dependent on column 6c of the 1040a, or 1040 long form.
(IRS pub 17, chapter 3, table 3-1)
What Jack means is, if he qualifies, you can claim your son as a dependent, weather he is working on your taxes or not.

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