Yes, you can claim your brother as a dependent if he meets the requirements of Qualifying Relative:
- Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list. Examples of direct relatives who do not have to live with you to count as a qualifying relative for tax purposes include: your mother, father, grandmother, grandfather, stepmother, stepfather, mother-in-law, father-in-law, aunt, uncle, brother, sister, stepsibling, and half sibling.
- Do they make less than $4,300 in 2020? Your relative cannot have a gross income of more than $4,300 in 2020 and be claimed by you as a dependent.
- Do you financially support them? You must provide more than half of your relative’s total support each year.
- Are you the only person claiming them? This means you can’t claim the same person twice, once as a qualifying relative and again as a qualifying child. It also means you can’t claim a relative—say a cousin—if someone else, such as his parents, also claim him.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
