To
be a dependent as a qualifying relative, in addition to being a citizen of the
US or a resident of the US, Canada or Mexico:
- you must
provide more than 1/2 of their
support,
- they must
not earn more than $4,000 in 2015 in gross income subject to tax (social
security doesn't count).
- they must
not file a joint return with another
- If not an
actual relative, they must live with you all 365 days of the year, and
- they must
not be a qualifying child of another taxpayer
He would be listed as "child."
