Yes, if he had little or no income. A person can still be a Qualifying
relative dependent, if not a Qualifying Child*, if he meets the 6 tests for
claiming a dependent:
1. Closely Related OR live
with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4,050 (2016)
3. The taxpayer must have
provided more than 1/2 his support
In either case:
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
*If your brother is under 19, or under 24 and a full time student, or totally & permanently disabled, reply back for instructions on how to claim a qualifying child dependent.
