My nephew was born in America but he lives in Nigeria. I usually send money to his mother for his upkeep. Can I claim my nephew as a qualifying child or relative

[Anna2]

"My nephew was born in America but he lives in Nigeria. I usually send money to his mother for his upkeep. Can I claim my nephew as a qualifying child or relative"

[bwa]

Is he a US citizen?

[Anna2]

Yes he is

[bwa · Accepted solution]

If he is a US Citizen he may be a qualifying relative, but cannot be a qualifying child (because he did not live with you.)

To claim someone as a dependent as a qualifying relative they must meet the following criteria:

• they must be a citizen of the US or a resident of the US, Canada or Mexico:
• you must provide more than 1/2 of the individuals support,
• they must not earn more than $4,050 in 2016 in gross income subject to tax (social security doesn't count)
• they are not a qualifying child of another taxpayer, and
• they must not file a joint return with another
• If not a close relative or if they are unrelated to you, they must live with you all 12 months of the year.

[Anna2]

Thank you for your help. This helps