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Level 1
June 3, 2019
Solved

I have had custody of my 12 year old cousin for 7 months and I cover all expenses for him. Can I claim him as a dependent?

  • June 3, 2019
  • 1 reply
  • 7 views
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Best answer by Vanessa11_2

No, in order for you to claim your cousin, he would have had to live with you for all 12 months of the year as he does not meet the relationship test for a qualifying child. Basically, your own children (step, foster or adopted count), parents, aunts, uncles, nieces, nephews, grandparents, grandchildren would count, but not a cousin. 

https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf

1 reply

Level 13
June 3, 2019

No, in order for you to claim your cousin, he would have had to live with you for all 12 months of the year as he does not meet the relationship test for a qualifying child. Basically, your own children (step, foster or adopted count), parents, aunts, uncles, nieces, nephews, grandparents, grandchildren would count, but not a cousin. 

https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf

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