you can claim him as a qualifying child if all these tests are met
• he has the same principal abode as you for more than ½ the tax year. Temporary absences like for school are ignored
• if he is not a full-time student, he's under 19 at the end of the tax year. If a full-time student, he's under 24 at the end of the tax year.
• he hasn't provided over ½ his own support
• he didn't file a joint return unless there was no tax liability but merely filing jointly to facilitate refund of taxes withheld or estimates paid
or you can claim him as a qualifying relative if all these tests are met
• his gross income for 2020 is less than $4,300
• you provided over ½ his support
• he isn't a qualifying child of another taxpayer
so what is gross income?
Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax.
In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business.
Gross receipts from rental property are gross income. Don't deduct any expenses.
Gross income includes a partner's share of the gross (not net) partnership income.
Gross income also includes all taxable unemployment compensation, taxable social security benefits, and certain amounts received as scholarship and fellowship grants. Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses aren’t generally included in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D.
