DMarkM1
Expert Alumni

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.  

 

  • The person can't be your qualifying child or the qualifying child of any other taxpayer.

  • 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).

  • The person's gross income for the year must be less than $4,300.

  • You must provide more than half of the person's total support for the year.

Publication 501

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