You may be able to claim a relative as a dependent if they meet the following requirements for "qualifying relative":
- Not a qualifying child - Since they are some other type of relative, they could not be a qualifying child.
of household or relationship test – If your relative lives with you, you're OK here. Certain relatives don't necessarily have
to live with you. See list on page 19 of IRS Pub. 501.
- Gross income test - To meet this test, a person's gross income for the year must be less than $4,050. Gross income is all income in the form of money, property, and services that isn't exempt from tax.
test - To meet this test, you generally must provide more than half of
a person's total support during the calendar year. You figure
whether you have provided more than half of a person's total support by
comparing the amount you contributed to that person's support with the
entire amount of support that person received from all sources. This
includes support the person provided from his or her own funds.
Worksheet 2 in IRS Pub. 501 (p. 16) may be helpful in figuring whether you provided more than half of your aunt’s support.
If your relative meets all four tests, you may claim him/her as a dependent on your return.
Even if you can't claim your relative as a dependent because of their income, you could deduct medical expenses you paid for him/her. IRS Pub. 502 states that "You can include medical expenses you paid for an individual that would have been your dependent except that: . . . He or she received gross income of $4,050 or more in 2016."
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