Entering one more dependent

[yeseniaj91]

The youngest sibiling lived with me for at least 6 months on 2016. Around the first week of July that sibiling moved out & lived with another sibiling. Earned their own income. The sibiling was 18 years of age on 2016. Also the sibiling is planning on filling their w2 them self.  May I still be able to claim the sibiling as a dependent for 2016?

[SeanE1 · Accepted solution]

If you meet the conditions of the IRS test below, you will be able to claim your sibling on your income tax return.  Since they resided with you for over 6 months, that question would be satisfied.  Please keep in mind, that you will not be able to claim them if they file their own tax return and claim themselves.

A taxpayer may claim their child if they meet the qualifying child test as outlined below:

Qualifying Child

These 5 tests (all of them), will qualify a child as a dependent:

• Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
• Residence: They had to live with you in the same residence for more than half the year. Being away at school is considered as living at home. 
• Age: Must be under age 19 or under 24 and a full-time student for at least 5 months of the year. They can be any age if they are totally and permanently disabled.
• Support: child did not provide more than half of their own support during the year.
• Joint Support: The child cannot file a joint return for the year.