It depends. If he is not a student, and made over $4,700 you can not claim him as a dependent.
If he is a full-time student, then yes, you can claim him as a dependent, even if he made more than $4,700 as long as he did not provide more than half of his own support.
The following criteria must be met to claim someone as a qualifying child:
- Your child (including adopted and foster children), your sibling, or a descendent of any of them.
- Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
- Lived with you for more than 6 months during the tax year
- They did not provide more than half of their own support
- They did not file a joint return, unless it was to claim a refund
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