Can my mom claim my brother as a dependent? He is 22, lives at home, has a job, but no assets or property. Box1 of his W-2 says $20,617.75. She covers most expenses.

[classiczuma]

We aren't sure of the requirements or limitations for dependency.

[Rachel_W · Accepted solution]

Unless your brother was a full-time student, your mom won't be able to claim him as a dependent because his income was over $4,150.

You can also check out this IRS Tool which walks you through a set of questions to help determine if you can claim someone as a Dependent:  https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent.

[xmasbaby0]

Unless your 22 year old brother is a full-time student your mother cannot claim him as a dependent.  He had over $4150 of income for 2018, so he is not a qualified child or qualified relative.