No, your son does not qualify as your dependent. He is not considered a student because he was not a student during 5 calendar months of the year. He fails the age test for a qualifying child because he is over 18 and not a student. He fails the gross income test for a qualifying relative because his income for the year was not under $5,050. Since he is neither a qualifying child nor a qualifying relative, you cannot claim your son as a dependent for 2024.
