May 31, 2019 4:50 PM
Possibly. A person not your relative may be claimed as your dependent if they:
- Live in your home all year; and
- Have less than $3,950 gross income in 2014; and
- Receive more than half their annual support from you; and
- Are a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico for part of the year; and
- Are not claimed as a dependent by another taxpayer.
Certain relatives who qualify as your dependents don't necessarily need to live with you. Here is a list of relatives who might qualify as your dependent, if they meet certain requirements (see below):
- Child, adopted child, step-child, eligible foster child (Special rules apply to children of divorced parents, though),
- A descendent of any of the above,
- Mother, father, brother, sister, grandmother, grandfather, aunt, uncle, niece or nephew,
- Step-brother, step-sister, step-father, step-mother,
- Any of these in-laws: son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law.
Furthermore, relative must also:
- Be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico for part of the year; and
- Have no more than $3,950 gross income (except nontaxable Social Security benefits) in 2014; and
- Receive more than half his or her support from you; and
- Not be claimed as a dependent by another taxpayer or filing a joint tax return *
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