My grandfather usually claims my disabled brother on his taxes, but this year my brother is $14 over the max income to not file taxes can my grandfather claim my brother?

[j-sed]

My disabled brother who doesn’t work and lives with my grandfather made $10,014 from his SSDI. My grandfather is usually able to claim my brother on his taxes, but this year he is $14 over the maximum income to not file taxes. My question is, can my grandfather still claim my brother, or do they each have to file separately?

[DoninGA · Accepted solution]

He should be able to be claimed as a dependent under the Qualifying Relative rules if he meets all the requirements.  The Social Security benefits received are not included as gross income.  If the SS benefits that he receives is the only income then he is not required to file a tax return.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,050 (social security does not count) in 2017

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.