Dependent

Bobt01915 — Mon, 09 Mar 2026 05:03:19 GMT

I provided over 50% of a friend's income in 2021.

May I list her as a dependent?

Re: Dependent

DoninGA — Thu, 24 Feb 2022 18:38:37 GMT

Under the Qualifying Relative rules, to claim a non-relative as a dependent they have to live in your home for the entire year, you must provide over one-half of their support and they cannot have gross income of $4,300 or more.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,300 (social security does not count) in 2021
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

topic Dependent in Deductions & credits

Dependent

Re: Dependent