In order to be a qualifying child, the person must:
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Be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them
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Be under age 19 or under age 24 and a student for at least 5 months during the year OR permanently and totally disabled
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Have lived with you for more than half of the year
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Not have provided more than half of his or her own support
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Not be filing a joint return for the year
Is he under age 24 as of December 31, 2020? Amount earned isn't relevant unless he is 24 or older.
Rules for Claiming a Dependent on your taxes.