Yes, you may be able to claim your sister as a Qualifying Relative dependent if:
- You provided more than half of their support.
- She made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
- She lives with you (365 days in the year) or they are related to you.
- She isn't a dependent on someone else’s taxes.
- She isn't doing their taxes with a spouse (married filing jointly).
- She is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
You can’t claim a dependent if you are a dependent on someone else’s taxes
See Rules for Claiming a Dependent on Your Tax Return
