A 17 year old lived in our home all year and we completely supported him but he is not related to us. Can I claim him as a dependent

[georgesT · Accepted solution]

Yes, you can claim her as a dependent if she meets the following requirements for either a qualifying child or a qualifying relative.

Qualifying child

• They are your child or stepchild, foster child, sibling or a descendant of one of these.
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They are younger than you and under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They live with you for more than half the year (exceptions apply).
• They did not provide more than half of their own support.

Qualifying relative

• They don't have to be related to you.
• They aren't claimed as a dependent by someone else.
• They are 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 or they were related to you.
• They made less than $4,050 in 2017.
• You provided more than half of their financial support.