Maybe. You can claim your ex-wife as a dependent if she meets the four tests as a
"qualifying relative:"
1. Not a qualifying child - Since she is your ex-wife, she meets this
test.
2. Member of household or relationship test – Your ex-wife must live with you all year as a member of your
household, since she is no longer legally related to you.
3. Gross income test - To meet this test, a person's gross income for
the year must be less than $4,050. Gross income is all income in the form
of money, property, and services that isn't exempt from tax.
4. 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.
Worksheet 2 in IRS Pub. 501 (p. 16) may be
helpful in figuring whether you provided more than half of your ex-wife’s support.
If your ex-wife meets all four tests, you may claim her as a
dependent on your return.
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