dependent

Yes , you can claim your brother as a Qualifying Relative.  He must meet all 4 of these requirements in order to be considered your Qualifying Relative. 

1.       Not a Qualifying Child: The individual cannot be your Qualifying Child and cannot be someone else's Qualifying Child.   

2.       Relationship: The person must either have lived with you for the entire year as a member of the household (a person who is not actually related to you may meet the requirements in this way), OR be related to you in one of the following ways:  

·         Your child, stepchild, grandchild or other descendant of one of your children (or stepchildren or foster children). A child whom you legally adopted is always considered to be your child.  

·         Your son-in-law, daughter-in-law, brother-in-law, sister-in-law  

·         Your brother, sister, half-brother, half-sister, stepbrother, stepsister  

·         Your parent, stepfather, stepmother, father-in-law, mother-in-law, grandparent, and, if related by blood, aunt, uncle, niece, or nephew (Also note that, for the purposes of this requirement, divorce or death does not change any relationship which was established by marriage (e.g. son-in-law, daughter-in-law, etc.) 

3.       Gross Income: The person must have made less than $4,200 in gross income during 2019.

4.       Support: You must have provided more than half of the individual's total support during the year.  

Yes, he can still file a tax return but he must indicate that he is being claimed by an other individual.