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Deductions & credits
Yes. A dependent does not have to be disabled or a child. Here are the criteria for a qualifying relative. In bullet 2 below, on the list of relatives who do not have to live with her is: brother or sister of her father or mother.
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The person can't be your qualifying child or the qualifying child of any other taxpayer.
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The person either (a) must be related to you in one of the ways listed under Relatives who don't have to live with you , or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
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The person's gross income for the year must be less than $4,300.
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You must provide more than half of the person's total support for the year.
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‎February 25, 2022
5:37 PM