Since he is over the age of 23, even if a full time student, he is no longer eligible to be claimed as a dependent under the Qualifying Child rules. He can only be claimed as a dependent under the Qualifying Relative rules where one of the rules states that their gross income for the year must be less than $5,200 among the other rules to be claimed as a dependent. Since his income is $5,200 or more, then no one can claim him as a dependent.
To be a Qualifying Relative -
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $5,200 (social security does not count) in 2025
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse with the following exception -
You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid.
This answer has been verified for accuracy by an Intuit expert employee
