Hal_Al
Level 15

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Yes, unemployment compensation is "income"  for purposes of the $4300 (2020 limit) dependent income test.

The definitive, non-vague answer is:  You cannot claim him.

 

 Unemployment is not considered "earned income" but it is taxable, reportable and gross income,   as relates to claiming him.  The income test is not an earned income test, it is a "gross income" test.