Can I claim a friend as a depend we pay for him he gets benefits from the V A

[davidbanales]

Jeff Niles has a 1099-R gross disctribution of $8,383 but his wife get half of his income and we support him more than half  can we claim him on are income tax

[TomK · Accepted solution]

Perhaps.  

You may able to claim your [friend] as a Qualifying Relative dependent if:

1. You provided more than half of his support in 2017
2. He earned less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
3. He lives with you 365 days in the year as a member of your household (and your relationship must not violate local law) or is related to you (Relatives who don’t have to live with you. page 33). 
4. He isn’t a dependent on someone else’s tax return.
5. He isn’t filing a tax return with a spouse (married filing jointly).
6. He is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident

You can’t claim a dependent if you are a dependent on someone else’s taxes

See Rules For Claiming Dependents