Yes, if he meets the
conditions of a Qualifying
Relative, which are:
- They don't have to
be related to you (despite the name).
- 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 (excluding temporary absences, such as an extended stay in the hospital)
- They made less than
$4,150 in 2018.
- You
provided more than half their financial support. I have included a link to
the IRS' Cost of Keeping Up a
Home Worksheet
When
you add someone as a dependent, TurboTax will ask a series of questions to make
sure you can claim them.
Additionally,
a relative that is too old to qualify as a child might be able to qualify you
for Head of Household if you're not married or otherwise qualified for Head of
Household. A qualifying relative for this would be:
- Your
mother or father, if you're qualified to claim them as a dependent (even
if you're not claiming them as such) OR
- A relative related by blood, legal adoption, or
marriage other than a parent (child, brother or sister, grandparent, nephew,
aunt, uncle, step-parent,
in-law, etc.) AND lived with you for more than half the year AND that you're able to claim
as a dependent (even if you're not claiming them as such).
I'm sorry to hear your brother has spent most of the last year in the hospital. I'm sure that's hard for everyone.
