Maybe. You can claim your sister as a dependent if she meets the tests for either a "qualifying child" or a "qualifying relative."
Five tests must be
met for your son to be your qualifying child and a dependent:
relationship, age, residency, support, and joint return.
1. Relationship
- She's your sister, so she qualifies here.
2. Age - Was your sister 19 on December 31, 2016? She must be one of the following:
- Under
age 19 at the end of the year and younger than you (or your spouse if filing
jointly),
- A
student under age 24 at the end of the year and younger than you (or your
spouse if filing jointly), or
- Permanently
and totally disabled at any time during the year, regardless of age.
3. Residency
- The child must have lived with you for more than half the year. [There
are exceptions for temporary absences, like college.]
4. Support -
The child can't have provided more than half of his or her own support for the
year.
5. Joint
return - To meet this test, the child can't file a joint return for the
year.
If your sister doesn't meet all the requirements as a qualifying child, you might be able to claim her as a "qualifying relative.
Qualifying Relative
1. Not a qualifying child - She doesn't
meet the tests listed above.
2. Member
of household or relationship test – Your sister doesn't have to live with you, but it's OK if she does.
3. 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.
4. Support
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.
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