No. His age and income disqualify him from being a dependent.
If his "medical issues" constitute being totally & permanently disabled, then he can be your dependent. There
are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying
Relative" in IRS parlance even though they don't have to actually be
related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test. Disability, instead of age, can allow a person to be claimed as QC, so the income test no longer applies.
Only a QC
qualifies the taxpayer for the Earned Income Credit.
