MaryK4
Expert Alumni

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To claim him as a dependent, in addition to the other requirements, he must be under 24 and a full-time student or his income must be under $4,400, so you probably cannot claim him as a dependent and claim the education credit for him. 

 

The "does not provide more than half his own support" looks at the basic living expenses, not necessarily income- then looks at how much the dependent actually paid for these expenses.  For example, if he lived with you but you paid all the housing costs, this support is not his.  The factor is not did the dependent have income to pay, but did he in fact make the payments.

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