In order to claim someone as a dependent, they must be your “qualifying child” or “qualifying relative” and meet specific tests in order for you to claim them. If your sisters meet the requirements outlined below they can be claimed as dependents (assuming no one else will be claiming them).
The 4 tests that will qualify a relative as a dependent are:
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Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child”.
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Gross Income: The dependent being claimed earns less than $4,050 in 2017 ($4,050 in 2016). Please note if Social Security is their only income then it doesn't count towards this amount.
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Total Support: You provide more than half of the total support for the year.
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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.
The 5 tests that will qualify a child as a dependent are:
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Relationship: Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
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Residence: Must have the same residence for more than half the year.
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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.
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Support: Must not have provided more than half of their own support during the year.
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Joint Support: The child cannot file a joint return for the year.
