My wife and I file a joint return. My wife's brother lived with us the entire year and meets the requirements for a qualifying relative, i.e., we provide over half of his support.. He only received social security benefits as income in 2024. While his gross income was over $5,050, he had no taxable income. According to IRS Publication 501, Gross Income test, "Gross income also includes...taxable social security benefits, ..." Since he did not have taxable social security benefits I am reading this that I can include him as a dependent on our tax return. Am I correct?
