Here is an article on who you can claim as a dependent….
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IRS pub 501, see page 12 for who you can claim as a dependent
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Rules for Claiming an Exemption for a Dependent:
- You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.
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 and younger than you (or your spouse, if filing jointly), or
(b) under age 24 at the end of the year, a full-time student and younger than you (or your spouse, if filing jointly), or
(c) any age if permanently and totally disabled.
Note: If they are over 19 and not a full time student they have to make less than $3,900 to be a dependent.
3. The child must have lived with you for more than half of the year (except for temporary absences such as for school).
4. The child must not have provided more than half of his or her support for the year.
5. The child is not filing a joint return for the year (unless that return is filed only as a claim for refund).
6. 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.
If they are over 19 and not a full time student they have to make less than $3,900 to be a dependent.
If they are not a qualifying child because they don't meet one or more of the above tests, they might be a qualifying relative dependent.
