There are two types of dependents--qualifying child and qualifying relative. You cannot claim him as a qualifying child dependent because he had to be a full time student or under the age of 19. You cannot claim him as a qualifying relative dependent if he made more than $4150 in 2018. That is the income limit for a qualifying relative dependent.
Here are the requirements for claiming 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 taxable income for the year must be less than $4,150 in 2018.
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, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
