There are two sets of tests for claiming a dependent, Qualify child and Qualifying relative
Under each heading all of the requirements must be met:
Qualifying child
• They are related to you.
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
○ No age limit for permanently and totally disabled children.
• They live with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.
Qualifying relative
• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4,250 in 2019.
• You provided more than half of their financial support.
Looking at Qualifying child first, the age limit is your first issue. You said he is not a student now, but was he a student for at least five months during 2019? If yes, you can say he was a student in 2019.
The other exception to age limit is disability. Is he considered disabled? If yes, the age test doesn't apply.
Lived with you more than half the year is the next unclear point. If he is in Utah only for treatment, then that could be considered a temporary absence.
If he doesn't meet the tests for Qualifying child, you can't claim him as a Qualifying relative, because he didn't live with you all year.
If this doesn't answer all your questions, you can use the link below to get an clear answer to your question. Just answer the questions and the tool will give you your answer.
Click here.
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