If he had less than $5050 of income not counting any Social Security you might be able to claim him as a qualified relative and get the $500 credit for other dependents. If his income was more than $5050 you cannot claim him. You cannot deduct "expenses."
Qualifying relative
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.
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