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The IRS does not consider him to be a dependent. He is 24, so is no longer a qualifying child, even if he were a full time student. He made more than $4050 in gross income, so he would not be a qualifying relative.
https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220868
The IRS does not consider him to be a dependent. He is 24, so is no longer a qualifying child, even if he were a full time student. He made more than $4050 in gross income, so he would not be a qualifying relative.
https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220868
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