topic Claiming adult sister as dependent for 2022 in Deductions & credits

Claiming adult sister as dependent for 2022

Harvey049 — Mon, 23 Feb 2026 10:27:35 GMT

My adult sister (unmarried) moved in with me in October 2022. Before then (February 2018 - September 2022), she lived in a nearby manufactured home that I own (& pay for) with a companion to whom she wasn't married. She meets the other conditions for being my "qualifying relative dependent": unmarried, non-SocSec income below $4,400, US citizen, & I paid over 50% of her support for 2022. The determinative question seems to be whether she lived in my home for all of 2022. On the one hand, she lived in my residential home for only three months in 2022; on the other hand, she lived for all of 2022 in a home that's "mine" in the sense that the home belongs to me (the manufactured home in January-September, my residence in October - December).

All that being said, I may be misreading the "Relationship" requirement. Does it mean that she:

(a) must have lived in my home for all of 2022 & be deemed a member of my household?; or

(b) must merely be related to me (she is), without necessarily having lived in my home for all of 2022?

I'd greatly appreciate any guidance on this question. Thanks.

Re: Claiming adult sister as dependent for 2022

MayaD — Mon, 23 Jan 2023 16:37:40 GMT

Sibling may qualify as dependents even if they don't live with you. If your sister meets all the other requirements of Qualifying Relatives listed below, you can claim her as a dependent.

Qualifying relative

They don't have to be related to you (despite the name).
They aren't claimed as a dependent by someone else.
They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
They aren’t filing a joint return with their spouse.
They lived with you the entire year (exceptions apply).
They made less than $4,400 in 2022.
You provided more than half of their financial support.

Re: Claiming adult sister as dependent for 2022

Harvey049 — Thu, 26 Jan 2023 14:42:50 GMT

The confusion arises from the imprecise definition of "Relationship". It should read something like this: "Relationship: The claimed dependent must EITHER: (a) be related to you in specified ways (in which case he/she may live anywhere); OR (b) live in your home for the entire year AND be considered a member of your household (for example, a live-in service provider)."