Annual income. Total for the year. Is he a full time Student? To claim a dependent he has to be under 19 or under 24 and a full time student. Or any age and have less than $4,700 total income for the year.
Who can you claim
https://ttlc.intuit.com/community/credits-and-deductions/help/who-can-i-claim-as-my-dependent/01/267...
