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To claim a qualifying relative, he must meet the criteria. Nontaxable Social Security does not count towards gross income.
Qualifying Relative
You can claim a child, relative, friend, fiancé (etc.) as a dependent on your 2019 taxes as long as they meet all of the following requirements :
You might want to think about the fact that a person who is claimed as a dependent CANNOT get the stimulus check. And if you claim him all you get is a $500 credit for other dependents which reduces your tax liability.
Food for thought,
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