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Level 2

Can I claim my brother who lives with me as a dependent as I want to file as head of the household filing status if he is claiming himself on his tax return?

 
3 Replies
Level 20

Can I claim my brother who lives with me as a dependent as I want to file as head of the household filing status if he is claiming himself on his tax return?

You cannot claim someone as a dependent and use their personal exemption on your tax return if the other person is also filing a return claiming their own personal exemption.

If your brother is age 19 or older and not a full time student, you would only be able to claim him as a dependent if he met the requirements under the Qualifying Relative rules.  If he has gross income of $4,000 or more for the 2015 tax year, you cannot claim him as a dependent.

Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,000 (social security does not count) in 2015

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.

Level 20

Can I claim my brother who lives with me as a dependent as I want to file as head of the household filing status if he is claiming himself on his tax return?

If he does not qualify as your dependent, he cannot qualify you for HOH.
Level 1

Can I claim my brother who lives with me as a dependent as I want to file as head of the household filing status if he is claiming himself on his tax return?

You cannot qualify as a HOH, if he is not your dependent for tax purpose.