You can claim your mother-in-law as a dependent if all of the following requirements are met:
- The must have live with you for
the entire year or be one of the following relationships:
- our child, stepchild, foster child, or a descendant of
any of them (for example, your grandchild). (A legally adopted child is
considered your child.)
- Your brother,
sister, half brother, half sister, stepbrother, or stepsister.
- Your father,
mother, grandparent, or other direct ancestor, but not foster parent.
- Your
stepfather or stepmother.
- A son or
daughter of your brother or sister.
- A son or
daughter of your half brother or half sister.
- A brother or
sister of your father or mother.
- Your
son-in-law, daughter-in-law, father-in-law, mother-in-law,
brother-in-law, or sister-in-law.
They cannot
have gross income of more than 4,050 dollars for 2016.
- For this test, tax-exempt income, such as certain
social security benefits, isn't included in gross income.
You must have provided more that half
of their support. As mentioned above, any of the disability income used
for their support is counted as support provided by the adult dependent.
See Worksheet 2 on page 16 of
IRS Publication 501.
