Reply #1: Probably not.

[A HERETIC I AM]

Think how the IRS would look at it. Did you provide most of his living expenses this year? Did you provide housing for him? Does he have a job? Is he a student? Is he disabled?
Searching www.irs.gov for "Dependent" gave a number of results including this one;

http://www.irs.gov/taxtopics/tc354.html

Or, go to the 2006 1040 instructions and see page 19;

http://www.irs.gov/pub/irs-pdf/i1040.pdf

You would have to pass all the requirements of a dependent child test in order to claim him as a dependent and you still might not be able to deduct the money. Might be more benefit to seeing if you can deduct it as a gift.


I must say that asking for tax advice on a public message board such as this is ill advised.
SEE A TAX PROFESSIONAL PERSONALLY!