Thank you for the detailed answer. He cannot be claimed as a dependent because he was 23, a full time student for only parts of four months (not the req'd 5), and made well over $4300 not counting Soc Security. He is not completely and permanently disabled. He is not a qualifying relative because he made too much money. My spouse was concerned about his tax records on the IRS website showing he already got $1400 (which was combined with our check), so wanted me to check. Thank you for the information!