You may be able to claim
your niece and nephew as Qualifying Child dependents
if:
- The child must be related to you. The child can be your son,
daughter, stepchild, eligible foster child, brother, sister, half-brother,
half-sister, stepbrother, stepsister, adopted child or an offspring of any
of them.
- Your child must be under age 19 or, if a full-time student, under
age 24. There is no age limit if your child is permanently and totally
disabled.
- Your child must live with you for more than half the year, but
several exceptions apply (ie. away at school).
- The child cannot provide more than half of his/her support.
- You must be the only person claiming the child
- The child must be a US citizen, resident alien, national, or
resident of Mexico or Canada.
- The child cannot file a joint return with his or her spouse.
You can’t claim a dependent if you are a
dependent on someone else’s taxes
See Rules For Claiming Dependents
