A person can still be an
other dependent (Qualifying relative in IRS parlance, even though they do not
have to actually be related), if not a Qualifying Child, if he meets the 6
tests for claiming a dependent:
1. Closely Related OR live
with you ALL year
2. His/her gross taxable income for the year must be less than $3,800 (2012)
3. You must have provided
more than 1/2 his support
In either case:
4. He must be a US citizen or resident of the US, Canada
or Mexico
5. He must not file a joint
return with his spouse or file a tax
return claiming someone else as a dependent
6. He must not be the
qualifying child of another taxpayer
If no one person (or married couple) provides
50% of the support (for example your siblings are also sending support), then a
"multiple support agreement” (IRS Form 2120) can be used, to allow you to
claim the dependent.
IRS Publication 501 on page
15 has a worksheet that can be used to help with the support calculation. See: http://www.irs.gov/pub/irs-pdf/p501.pdf
