It depends. If he was a full-time student for 5 months out of the year, then yes, you would be able to still claim him as a dependent regardless of how much he earned as long as he did not provide over half of his own support.
If he was NOT a full-time student for 5 months out of the year, then you could possibly claim him as a Qualifying Relative if he earned less than $5,050.
If he was NOT a full -time student and he earned MORE than $5,050, then you would NOT be able to claim him at all as a dependent on your return.
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 (social security does not count)
- They did not file a joint return, unless it was to claim a refund
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Has less than $5,050 in income (not counting social security)
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