My brother-in-law was staying with us for about 6 months in 2016 as a student. He wasn't allowed to work so he didn't pay any taxes but he did have a SSN. He left the US around July and will not be filing for his own taxes. Can I claim him as my dependent?
It is possible to claim your brother-in-law as a qualifying relative dependent, as long as he meets all five of the following conditions:
Relationship: The person must live in your home for the entire year (be a "member of your household") OR be related to you.
If you're filing jointly with your spouse and the person you want to claim is a blood relative of your spouse, including half- and step-relatives, foster and adopted relatives, then choose the relationship to your spouse. For example, if you're claiming your brother-in-law, who is your spouse's brother, enter that dependent as a brother. Please see attached photo.
Gross Income: Generally, it must be less than $4,050 (not including Social Security or welfare.)
Support: Generally, you must provide more than half the person's support. Special rules apply for children of divorced or separated parents or children receiving support from two or more people.
Marital status: Generally, a dependent cannot file a joint tax return with a spouse. The only exception is when the dependent files a joint return only to get a return of taxes paid and, if separate returns filed, neither dependent or spouse would have a tax liability.
Nationality: The person must be a United States citizen; or a resident or national of the U.S., Canada or Mexico. An adopted child that is not a US citizen or resident of the US, Canada, or Mexico must live with you for the entire year.
Please see IRS link for more information. https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220939
No it does not matter, you can claim him.
Please see this link for more information: <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/2180713-can-i-file-my-us-citizen-nephews-who-live-abroad">https://ttlc.intuit.com/questions/2180713-can-i-file-my-us-citizen-nephews-who-live-abroad</a>