Will the IRS audit me if i claim my nephew and my income in 2016 was only $4200?

[junnette1204]

will the IRS audit me if i claim my nephew and my income in 2016 was only $4200? or can i claim my nephew even though my income in 2016 was only $4200?

[Marketstar]

Probably not, but if your only income in 2016 was W-2 wages, you are well below your filing threshold, and you will not be able to benefit from a dependent exemption.

In other words at your income level, your result will be exactly the same whether you claim your nephew or not.