Can i claim my nephew if he dont live with me but i support him.? My sister don't work and i pay all her bills?

[teetenee93]

My sister lives in low income housing and recieves goverment assistance if that makes a difference , i do pay all her bills and buy diapers and clothes and formula for my nephews , i also take them time to time as shes in and out of the hospital

[DoninGA · Accepted solution]

No you cannot claim your nephew as your dependent if he has not lived in you home for over one-half of the year.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.

3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.

4. The child must not have provided more than half of his or her own support for the year.

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child. 

6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.

7. The child must be younger than you unless disabled.

[SweetieJean]

"lives in low income housing and recieves goverment assistance"  The fact that you provide them with some support could impact those benefits, whether you claim them as dependents or not.