Can I claim my brother-in-law as a dependent if he lived with us for half of 2016? He was studying here as an international student and no longer resides in the US.

It is possible to claim your brother-in-law as a qualifying relative dependent, as long as he meets all five of the following conditions:

Relationship: The person must live in your home for the entire year (be a "member of your household") OR be related to you.

If you're filing jointly with your spouse and the person you want to claim is a blood relative of your spouse, including half- and step-relatives, foster and adopted relatives, then choose the relationship to your spouse. For example, if you're claiming your brother-in-law, who is your spouse's brother, enter that dependent as a brother. Please see attached photo.

Gross Income: Generally, it must be less than $4,050 (not including Social Security or welfare.)

Support: Generally, you must provide more than half the person's support. Special rules apply for children of divorced or separated parents or children receiving support from two or more people.

Marital status: Generally, a dependent cannot file a joint tax return with a spouse. The only exception is when the dependent files a joint return only to get a return of taxes paid and, if separate returns filed, neither dependent or spouse would have a tax liability.

Nationality: The person must be a United States citizen; or a resident or national of the U.S., Canada or Mexico. An adopted child that is not a US citizen or resident of the US, Canada, or Mexico must live with you for the entire year.

Please see IRS link for more information. https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220939