I can't claim him as a Dependent because he had more than $4300 in income. But I think he is a Qualifying Relative. So it doesn't matter how much in assets he has to start the year? As long as I paid for over 50% of his 2021 living expenses, then can I include his medical expenses that I paid for in my tax return as my medical expenses in my itemized deductions? My paying for his medical expenses is not considered a Gift? Thanks.
