Deductions & credits

If his gross income in 2024 is $5,050 or more then you will not be able to claim him as a dependent on your 20204 tax return since he is not a full time student.  Since he is older than 16 he is not eligible for the child tax credit.

If his income is less than $5,050 in 2024 you may be able to claim him under the Qualifying Relative rules and be eligible for the Other Dependent Credit of $500 on your 2024 tax return.