If he is a US Citizen he may be a qualifying relative, but cannot be a qualifying child (because he did not live with you.)
To claim
someone as a dependent as a qualifying relative they must meet the following
criteria:
- they must be a citizen of the US or a resident of the US,
Canada or Mexico:
- you must provide more than 1/2 of the individuals support,
- they must not earn more than $4,050 in 2016 in gross income
subject to tax (social security doesn't count)
- they are not a qualifying child of another taxpayer, and
- they must not file a joint return with another
- If not a close relative or if they are unrelated to you, they
must live with you all 12 months of the year.
