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Your grandmother may qualify as your dependent if:

1.  She isn’t a dependent on someone else’s tax return.
2. She isn’t filing a tax return with a spouse (married filing jointly).
3. She  is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
4. You provided more than half of her support .
5. She earned less than $4,200 in gross taxable income. (Social Security income generally doesn’t count here.

For additional information Please check the link below 

Qualifying Relative

 

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