Can I claim my half brother if he lived with me 8 months out of the year even if our mother also filed taxes but does not claim him?

[JulieR · Accepted solution]

It depends.  The answer depends on whether your half-brother can be considered your qualifying child.

To be considered a Qualifying Child (click on link for additional information) your half-brother would have to meet the following tests:

1.    If your half-brother lived with your mother for more than half the year (for instance if you were all living together), you would have to have earned more income than your mother in order to claim him. 

2.    Unless he is disabled, you must be older than him. 

He is your qualifying child if he was also younger than 19 at the end of the calendar year, or under 24 at the end of the year and a full-time student.  However, if he was older than these ages, his income would have to be less than $4,150.00.

[lnf720]

Our mother did make more than I did but he was with me 8 months and is still with me she is ok with me claiming him but we didn’t know if it was ok since she does file taxes.  

[BobB7]

Since your half brother didn't live with your mother at least half the year he is not her qualifying child.  He is your qualifying child. Therefore, you are the only one who can claim him.  She just needs to file not having him on her return at all.  You can claim him and may qualify to file as head of household depending on meeting the other conditions.