Because claiming a nephew or a brother usually has the same tax impact, in case that both qualify as a child dependent, this mistake does not represent any changes in your refund. You should wait for acceptance and only amend the return if the IRS asks for more information.
Just make sure that he meets all the IRS requirements to qualify as a child dependent, such as:
- Relationship: The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Age: Your child must be under age 19 or, if a full-time student, under age 24. There's no age limit if your child is permanently and totally disabled.
- Residency: Your child must live with you for more than half the year, but several exceptions apply.
- Support: Your child may have a job, but they cannot provide more than half of their own support.
To see more details, go to the link below:
requirements for dependents