You may claim your nieces as dependents on your tax return if they meet the following requirements:
They may qualify under Qualifying Child or Qualifying Relative.
Qualifying child
- The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They are younger than you and under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They live with you for more than half the year (exceptions apply).
- They did not provide more than half of their own support.
Qualifying relative
- They don't have to be related to you.
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year or they were related to you.
- They made less than $4,200 in 2019.
- You provided more than half of their financial support.
[Edited 03.18.20 | 2:16 pm[
