I'm sorry for your loss.
Yes - you can claim your brother-in-law as a dependent as a "qualifying relative" if he meets these requirements:
-
Not a qualifying child - Since he was your brother-in-law, he could not be a qualifying child.
-
Member of household or relationship test
– He is related to you
-
Gross income test - To meet this test, a
person's gross income for the year must be less than $4,150. Gross income
is all income in the form of money, property, and services that isn't exempt
from tax.
-
Support test - To meet this test, you
generally must provide more than half of a person's total support during the
calendar year. You figure whether you have provided more than half of a
person's total support by comparing the amount you contributed to that person's
support with the entire amount of support that person received from all
sources. This includes support the person provided from his or her own funds.
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