Can you claim a grandparent that has passed

[xmasbaby0]

So sorry for your loss.   Please provide some details.   Did you provide over half the support for your grandparent in 2022 ?  When did your grandparent pass away?   What income did your grandparent receive in 2022?

[JamesG1]

The dependent would have to have been living in 2022 to qualify as a dependent on a 2022 Federal 1040 tax return.

A dependent must meet the requirements of a qualifying child or a qualifying relative.

The 4 tests that will qualify a relative as a dependent

• Not a Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
• Gross Income: The dependent being claimed earns less than $4,400 in 2022.
• Total Support: You provide more than half of the total support for the year.
• Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.

The 5 tests that qualify a child as a dependent

• Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grandchild or niece/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.

TurboTax software will ask you simple questions and give you the tax deductions and credits for which you are eligible based upon your answers.

See also this TurboTax Help.

@Johnson3261027 

[Hal_Al]

Yes, you may claim a related person, as a dependent, for the year they died.  

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). y.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4400 (2022).
3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

He must have a US social security number or tax identification number (TIN)

Nontaxable Social security doesn't count as income, for the income test, but social security money he/she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself. Note that a grandparent is closely related so there is no requirement that she live with you at any time, during the year. But if you provided a home it helps your support case, unless they own the home you live in. If no one person (or married couple) provides 50% of the support (for example your siblings are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. https://www.irs.gov/pub/irs-pdf/f2120.pdf

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.