Are you sure he qualifies as your dependent? I ask, because you say he was a student in 2019. I assume a full time student for any one semester that started in the 2019 tax year.
- Did he live in your household for the entire year?
- Are you absolutely certain you provided more than half of his support for the entire year? I question the support, because as a student I would expect he has scholarships, grants and possibly 529 funds. All of that counts as 3rd party support and does not count for you supporting him, or for him providing his own support. So if he receives any 3rd party support and you don't have sufficient income to show you supported yourself and him *and* that you provided more than what he received in 3rd party support, he can't be your dependent. Note also that since he's not blood related to you, he must be younger than you too.
