First, he must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
Second, you must have provided at least half of his support for the year.
More generally:
To be claimed as a dependent, your relative must also:
- Have been a U.S. citizen or resident, or a resident of Canada or Mexico for at least part of the year;
- Received less than $4,050 gross income (except nontaxable Social Security benefits) in 2016;
- Received more than 50% of their support from you (this is why incarcerated relatives almost never qualify);
- Not be claimed as a dependent by another taxpayer;
- Not file a joint return with another taxpayer.
In addition, children that were under 19 at the end of 2016 (24 if they attended school full time for at least part of five calendar months of the year) must have lived with you for more than half of the year to be claimed.
As you go through the Personal Info section in TurboTax, you will be asked a series of questions to determine if somebody qualifies as your dependent.
Answers are correct to the best of my ability but do not constitute legal or tax advice.
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