Questioning dependent claimed

I have a client ( MFJ) that what's to claim son as dependent. Son earned 22K. Parent’s income is 46K (29k w-2 + 17K SSI). Parent’s have no interest or dividend income so probably no savings accounts that could be used for support. They also have 1 other dependent that does qualify so supporting 4 people on 46k income before taxes. They claim they did payed more than ½ of son’s support, but looking at the numbers I’m wondering if that’s even possible. Questioning if I should include the son as a dependent or discuss further with client? This will affect EIC also. Any input would be greatly appreciated.

Until you've completed Worksheet 2 (or similar) in Pub 501, you're really only guessing about support.

Thank you, Frankly. Worksheet sent to client to be completed.

Unless Son's income was put into savings I agree that they cannot claim him. Double check the EIC rules since they might still qualify for EIC even if they cannot claim the kid as a dependent. Many folks miss this one.

Just a heads up - had a client many years ago that took her mother as a dependent. What I never was told, and didn't think to ask, is that the mother gave the home they were living in to her daughter before I was on the scene reserving a life estate. So the support test would likely have failed.

What is son's age at 12/31/2017 ?
Did son attend college during 2017 and was he considered full -time

These are two of many factors that will determine dependency exemption