I have been supporting a girlfriend and her parents in a Russian-occupied area of Ukraine. Can I claim them as dependents?

[stevestock]

My support is keeping them alive, since they have no other means of support there.

[JohnB5677]

If they don't physically live with you, the answer is no.

Qualifying relatives can be unrelated, as long as they lived with the taxpayer all year.

1. Your qualifying dependent must live with you for more than half the year.
2. The qualifying dependent must be one of these: ...
3. The qualifying dependent can't have provided more than half of his or her own support.