Yes, grandparents can claim their grandchild as a dependent if they meet the Qualifying Relative rules below.
- 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.
- Do they make less than $4,050 in 2017? Your relative cannot have a gross income of more than $4,050 in 2017 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.
NOTE: If your grandchild file his/her own tax return, he/she must indicate on this tax return that he/she can be claimed as a dependent on someone else's return.
You may also use the
following IRS tool to determine if she could be claimed: https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent
Here's a link with rules for claiming a dependent: https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb...
