Your son can claim you as a "qualifying relative" dependent if all the following are true:
1. You have less than $4700 of taxable income.
2. Your son paid more than half your financial support for the year. (It is not necessary that you lived together.)
Your son can claim his brother as a qualifying child dependent if all the following are true:
1. Your son is older than his brother.
2. The brother lived in the son's home more than half the year.
3. The brother is under age 19, or under age 24 and also a full time student.
4. The brother did not pay more than half his own support.
If your son can't claim his brother as a qualifying child dependent, he might be able to claim him as a qualifying relative so long as:
1. The brother has less than $4700 of taxable income.
2. Your son paid more than half his financial support for the year. (It is not necessary that you lived together.)
3. No other "taxpayer" could claim the brother as a dependent ahead of your other son.
