It depends.
You can claim your Grandmother as a Qualifying Relative dependent if:
- You provided more than half of their support for 2016
- She earned less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
- She lives with you (365 days in the year) or she is related to you.
- She isn’t a dependent on someone else’s taxes.
- She isn’t filing taxes with a spouse (married filing jointly).
- She 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 or if you do not meet the above qualifications.
See Rules For Claiming Dependents
