Can I claim someone as a dependant who does not live with me? I provide for my little brother but he lives with our grandmother.

[ebeechester]

Our mother is recently deceased and my grandmother got custody of my little brother as I was still in school and my lease is not over for my one bedroom apartment. I provide for him but he does not live with me. Is there a way to claim him? She does not work, only a disability check and needs the extra income but I would like to file him as a dependant if I can.

[Critter]

Does a dependent for 2019 have to live with me?

Not necessarily. Certain relatives may qualify as dependents even if they don't live with you:

• Children (including legally adopted), stepchildren, foster children, or any of their descendants
• Siblings, including half and step siblings
• Parents and their direct ancestors (excluding foster parents)
• Stepparents
• Aunts and uncles, nieces and nephews
• Fathers-in-law, mothers-in-law, sons-in-law, daughters-in-law, brothers-in-law, and sisters-in-law
• Any of these relationships that were established by marriage and not ended by divorce or death.

To be claimed as a dependent, your relative must also:

• Have been a U.S. citizen or resident, or a resident of Canada or Mexico for at least part of the year
• Received less than $4,200 gross income (except nontaxable Social Security benefits) in 2019
• Received more than 50% of their support from you (this is why incarcerated relatives almost never qualify)
• Not be claimed as a dependent by another taxpayer
• Not file a joint return with another taxpayer

In addition, children that were under 19 at the end of 2019 (24 if they attended school full time for at least part of five calendar months of the year) must have lived with you for more than half of the year to be claimed. There are special rules for children of divorced or separated parents and for persons receiving support from two or more individuals.

As you go through the My Info section in TurboTax, we'll ask a series of questions to determine if somebody qualifies as your dependent.

Related Information:

• What does "financially support another person" mean?
• Can I claim my relative or friend as my dependent?
• Who can I claim as my dependent?
• What is a "qualifying person" for Head of Household?

[Hal_Al]

Maybe, but probably not.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each**.

You can only claim your brother as a qualifying relative if you provided more than half his support. That is unlikely if grandma is providing food and shelter.  To be a qualifying child, you do not need to have provided support. But, you must have lived with the child for more than half the year. 

First we need to know where YOU reside. You say "I was still in school and my lease is not over for my one bedroom apartment". I take that to mean you are "away at school". Students temporarily away at school are considered to still reside with their parent.  If grandma's house is your permanent residence, you are considered to be residing with your brother and can claim him as a QC. But if you continued to reside in your apt. after graduating, that time does not count as living with your brother.

____________________________________________________________________________

.A child closely related to a taxpayer can be a “Qualifying Child (QC)” dependent, regardless of the child's income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
2. He did not provide more than 1/2 his own support
3. He lived with the relative (including temporary absences) for more than half the year
4. He is younger than the relative (not applicable for a disabled child)

Rules 5 & 6 are not applicable in your case.

1. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child (this essentially means that you have the parent’s permission to claim the child, if the child also lived with the parent more than half the year)
2. If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person's adjusted gross income (AGI) is higher than the highest AGI of any of the child's parents who can claim the child.