I would like to know if I am able to carry my disabled sister and her family and house on my taxes?
Chance are no ... they will probably fail the income and/or support tests especially if they own the home they live in ...
To determine if you can claim someone as a dependent, please see the following rules.
There are 5 tests that will qualify a child as a dependent as follows:
· Relationship: Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these(grand or nephew).
· Residence: Must have the same residence for more than half the year.
· Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
· Support: Must not have provided more than half of their own support during the year.
· Joint Support: The child cannot file a joint return for the year.
There are 4 tests that will qualify a relative as a dependent as follows:
· They are not the “qualifying child” of another taxpayer or your “qualifying child”.
· Gross Income: Dependent earns less than $4,050 in 2016.
· Total Support: You provide more than half of the total support for the year.
· Member of Household or Relationship: The person must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you see IRS Publication 501 for a list of qualifying relatives.