No.
There are two types of dependents, "Qualifying
Children"(QC) and standard ("Qualifying Relative" in IRS
parlance even though they don't have to actually be related). There is no
income limit for a QC but there is an age limit, a relationship test and
residence test. They are interrelated but the rules are different for each.
For 2018, your son cannot be your QC because he did not live
with you for more than half the year.
He cannot be your Qualifying relative because
his income was too high (more than $4150).
