Can I take Niece As A Dependent?

[jjstearn]

I became a legal guardian for my niece (my older sister's daughter) in July but she has been living with me since August of 2023 full time and I have been caring for her since she arrived.  She is an autistic 23 year old.  She was declared incapacitated by the family court in Salt Lake City and I was given full unrestricted guardianship by the court.  She worked for DI for 12 hours a week at $10 an hour to get job and occupational training by the church.  She ended up earning around $6,000 for the entire year which is not near enough to support herself with like rent, utilities, food and medical/dental care all of which I provided for her.  I just filed my taxes and decided not to claim her because of her small income and that it would cause problems either in possibly disqualifying her as a dependent or forcing me to prove I provided more than half of her support for the year which I did and way beyond.  What are the IRS rules in this case and can I claim her or not?

[MayaD]

If your niece is considered permanently and totally disabled, she would qualify as a dependent on your return as long as she meets all other requirements listed under Qualifying child