You have two separate questions. 1. Can he be a dependent. Only if his income for the year was less than $4000.
A person can still be an
other dependent (Qualifying relative in IRS parlance, even though they do not
have to actually be related), if not a Qualifying Child, if he meets the 6
tests for claiming a dependent:
1. Closely Related OR live
with you ALL year
2. His/her gross taxable income for the year must be less than $4,000 (2015)
3. You must have provided
more than 1/2 his support
4. He must be a US citizen or resident of the US, Canada
or Mexico
5. He must not file a joint
return with his spouse or be claiming a dependent of his own
6. He must not be the
qualifying child of another taxpayer
