AmyC
Expert Alumni

Investors & landlords

First, your brother must be a qualifying relative to be claimed as a dependent. Then you have to have qualifying medical expenses. Rent alone is not an expense but part of it may be considered medical. Where he lives can tell you that how much is medical care versus rent.

 

If he is a qualifying relative, claim him on your return.

 

Qualifying Relative

A qualifying relative is a person:

1. Who is your: a. Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), b. Brother, sister, half brother, half sister, or a son or daughter of any of them, c. Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), d. Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or e. Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law,

2. Who wasn't a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2019, and

3. For whom you provided over half of the support in 2019.

But see Child of divorced or separated parents, earlier, Support claimed under a multiple support agreement next, and Kidnapped child under Qualifying Relative in Pub. 501, Dependents,

 

Please see pub 502, page 2 for more details. If he has qualifying medical expenses, you can claim them on your return.

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