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If your brother lives with you (or some other relative, other than his parent); that relative may be able to claim him. A person under 19 (under 24 if a full time student) can still be considered a "qualifying child" of the close relative he lives with, for tax purposes.
A cousin is not a "close" relative for taxes
A cousin is not a "close" relative for taxes
‎June 6, 2019
6:51 AM