Get your taxes done using TurboTax

Because the law says that if he is age 24 or older and has income over $5200, he can't be claimed as a dependent.  It's just how the rules work.

 

(If he is disabled, and unable to perform gainful work, and his income was earned in a sheltered workshop, he might qualify.  That's more complex and we would need more details.  But for a non-disabled person, the $5200 is a hard limit.)