quote:How is it incorrect? He passes all 5 tests to be a QC. 1. It's his brother, 2. under age 24 and full-time student, 3. lived with him for over half the year, 4. brother did not provide over half his own support, and 5. brother is not filing a joint return.
This is incorrect.
quote:He can still be claimed as a qualifying child as long as he doesn't support himself over 50%. As far as the QC test goes, the $3900 threshold does not apply.
More than 3900 income by the brother means he can't be claimed.