Yes, you can claim your sister as a dependent if she meets the following test listed below. Also, she would NOT file her own tax return because SSI is not reported on income tax returns. TurboTax will ask you the questions that will guide
you on whether or not you can claim your sister as a dependent.
A
dependent must be your “qualifying child” or “qualifying relative” and meet
specific tests in order for you to claim them.
There
are 5 tests that will qualify a child as a dependent as follows:
- Relationship: Must be your child,
adopted child, foster-child, brother or sister, or a descendant of one of
these (grand or nephew).
- Residence: Must have the same
residence for more than half the year.
- Age: Must be under age 19 or
under 24 and a full-time student for at least 5 months. They can be any
age if they are totally and permanently disabled.
- Support: Must not have provided
more than half of their own support during the year.
- Joint
Support: The
child cannot file a joint return for the year.
There
are 4 tests that will qualify a relative as a dependent as follows:
- They are not the “qualifying
child” of another taxpayer or your “qualifying child”.
- Gross
Income: Dependent
earns less than $4,050 in 2016.
- Total
Support: You
provide more than half of the total support for the year.
- Member of
Household or Relationship: The person (a friend, girlfriend, non blood
relative) must live with you all year as a member of your household or be
one of the relatives that doesn’t have to live with you.
