Can I claim my brother as a dependent if he received income from 1099 misc. and from a 1099 in 2018? Or will he have to file a separate return?

[kitkin]

He received (as did I) a 1099 misc. for $400.91 and one for $18.15 these were both oil/gas royalties on property that we have a share in the mineral rights. Also, on some property that we own, we each received a 1099s for the sale of a small piece of that property for a pipeline easement. We each received $12,286 for this. So how do I report this income, and because of the total being $12,705.06 will I not be able to have him as a dependent on my taxes? Thanks.

[Vanessa]

How old is he?  How old are you?  Are either of you students?

[SweetieJean]

Is this the same brother you asked about last year?
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[kitkin]

Yes, why?

[SweetieJean]

Last year you said he was a dependent, and this year you are asking if he can be. What changed? Was it the one time 1099-S?

[kitkin]

Yes. I asked because I thought he was only allowed a certain amount of income to qualify as a dependent.

[Vanessa]

It depends on his age, whether he is a student, etc.  

[kitkin]

He is 50, unemployed and is not a student

[Vanessa · Accepted solution]

No, you cannot claim him as a dependent since his income was over $4,150 and he is not a student under 24.