Yes, you can claim your younger sister as a dependent if she satisfies the following requirements:
- The
child must be your son, daughter, stepchild, foster child, brother,
sister, half brother, half sister, stepbrother, stepsister, or a
descendant of any of them.
- The child must be (a) under
age 19 at the end of the year and younger than you (or your spouse if
filing jointly), (b) under age 24 at the end of the year, a student, and
younger than you (or your spouse if filing jointly), or (c) any age if
permanently and totally disabled.
- The child must have lived
with you for more than half of the year.
- The child must not have
provided more than half of his or her own support for the year.
- The child must not be filing
a joint return for the year (unless that joint return is filed only to
claim a refund of withheld income tax or estimated tax
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