You can generally claim children as dependents when they meet the following qualifications:
- they have lived with you for more than half of the year.
- you provided more than half of their support.
- they are related to you.
- they are not married and filing a joint return.
- they are not listed as a dependent on another person's return, or qualified to be.
There are some exceptions to the above and different qualifications for some of the different credits on the return as well. I am not certain in your question who you are referencing as the other who is deceased in this situation, so I can't comment specifically but if you would like to clarify in a follow-up I would be happy to try to assist further.
You may find the additional information at this link helpful as well: Rules for Claiming a Dependent on Your Tax Return.
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