Jeff Niles has a 1099-R gross disctribution of $8,383 but his wife get half of his income and we support him more than half can we claim him on are income tax
You may able to claim your [friend] as a Qualifying Relative
dependent if:
You
provided more than half of his support in 2017
He earned less than $4,050 in gross taxable income. (Social Security income
generally doesn’t count here.)
He lives with you 365 days in the year as a member of your household (and
your relationship must not violate local law) or is related to you (Relatives who don’t have to live with you.
page 33).
He isn’t a dependent on someone else’s tax return.
He isn’t filing a tax return with a spouse (married filing jointly).
He is a U.S.
citizen, resident alien, national, or a Canadian or Mexican resident
You can’t claim a dependent if you are a dependent on
someone else’s taxes
