It is possible. You would need to look at the support questions under Qualifying Relative. See below.
Qualifying
Relative
Many people provide support to
their aging
parents. But just because you mail your
78-year-old mother a check every once in a while doesn’t mean you can claim her
as a dependent. Here is a checklist for determining whether your mom (or other
relative) qualifies.
- Do they live
with you? Your relative must live at your residence all year or be on the
list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this
list.
- Do they make less
than $4,050? Your relative cannot have a gross income of more
than $4,050 and be claimed by you as a dependent.
- Do you financially support
them? You must provide more than half of your relative’s total
support each year.
For all dependents:
- Are they a
citizen or resident? The person must be a U.S. citizen, a U.S.
national, a U.S. resident, or a resident of Canada or Mexico. Many people
wonder if they can claim a foreign-exchange student who temporarily lives
with them. The answer is maybe, but only if they meet this requirement.
- Are you the
only person claiming them as a dependent? You can’t claim someone who
takes a personal exemption for himself or claims another dependent on his
own tax form.
- Are they
filing a joint return? You cannot claim someone who is married and
files a joint tax return. Say you support your married teen-aged son: If he
files a joint return with his spouse, you can’t claim him as a dependent.
To
figure if you provided more than half of a person's support, you must
first determine the total support provided for that
person. Total support includes amounts spent
to provide food, lodging, clothing, education, medical and dental care,
recreation,
transportation, and similar necessities.
Generally, the amount of an item of support is the amount of the expense incurred in providing that item. For lodging, the
amount of support is the fair rental value of the lodging.
Expenses not directly related to any one member of a household, such as the cost of food for the household, must be divided
among the members of the household.
