Yes. You can claim this on your taxes as long as they are not one of the following type of relatives below. You will need their social security number or they will need to get an EIN number.
They can not be:
- Your spouse;
- Your dependent;
- Your child if they were under 19 on the last day of 2015, even if not your dependent; or
- The parent of the Qualifying Person, if the Qualifying Person is your child under the age of 13 during 2015.
https://ttlc.intuit.com/replies/3301418
How to get an EIN number:
https://turbotax.intuit.com/tax-tools/tax-tips/Small-Business-Taxes/How-Do-You-Get-a-Business-Tax-ID...
