Yes if he otherwise meets the criteria for qualifying child, the "over $5050" does not apply to him. You can claim him, and he can file his own return but must say on his return that someone else can claim him as a dependent.
Qualifying child
- They're related to you.
- They aren't claimed as a dependent by someone else.
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They're under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They lived with you for more than half the year (exceptions apply).
- They didn't provide more than half of their own support for the year.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
