No, the child must be your dependent for that option. Since he is over 19, he would need to be a student for you to claim him as your qualifying child, or make less than $4,050 to be your qualifying relative.
Qualifying
Child
1. The child must be your son, daughter,
stepchild, foster child, brother, sister, half-brother, half-sister,
stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at
the end of the year and younger than you (or your spouse if filing jointly),
(b) under age 24 at the end of the year, a student, and younger than you (or
your spouse if filing jointly), or (c) any age if permanently and totally
disabled.
3. The
child must have lived with you for more than half of the year.
4. The
child must not have provided more than half of his or her own support for the
year.
5. The child must not be filing a joint
return for the year (unless that joint return is filed only to claim a refund
of withheld income tax or estimated tax paid).
Qualifying
Relative
A
person is your qualifying relative if you can answer “Yes” to the following
questions:
-
Do
they live with you? Your relative must live at your residence all year
or be on the list of “relatives who do not live with you” in Publication
501. About 30 types of relatives are on this list.
-
Do
they make less than $4,050 in 2017? Your relative cannot
have a gross income of more than $4,050 in 2017 and be claimed by you as a
dependent.
-
Do
you financially support them? You must provide more than half of
your relative’s total support each year.
-
Are
you the only person claiming them? This means you can’t claim the
same person twice, once as a qualifying relative and again as a qualifying
child. It also means you can’t claim a relative—say a cousin—if someone
else, such as his parents, also claim him.
