Yes, you can claim him as a dependent if he meets the
following requirements for either a qualifying child or a qualifying relative.
Qualifying child
- They are your child or
stepchild, foster child, sibling or a descendant of one of these.
- They aren't claimed as a
dependent by someone else.
- They are a U.S. citizen,
resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint
return with their spouse.
- They are younger than you and
under the age of 19 (or 24 for full-time students).
- No age limit for permanently
and totally disabled children.
- They live with you for more
than half the year (exceptions apply).
- They
did not provide more than half of their own support.
Qualifying relative
- They don't have to be related
to you.
- They aren't claimed as a
dependent by someone else.
- They are a U.S. citizen,
resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint
return with their spouse.
- They lived with you the
entire year or they were related to you.
- They made less than $4,050 in
2017.
- You
provided more than half of their financial support.
