Had Nephew placed in our home for more than 6 months in 2016, not excepting it as a deduction because it says "must be son.daughter or grandchild?

[AndreaG · Accepted solution]

Yes, you can claim your nephew as a dependent because he is a descendent of your sibling and he lived with you for more than 6 months. There are other requirements that you will have to meet. Please refer to the chart on page 12 of pub 501 to see if you meet the requirements to claim your child as a dependent. https://www.irs.gov/pub/irs-pdf/p501.pdf.