Partial year Dependent

[Jenni B]

My uncle passed away in May of last year.  He had provided support and claimed his sister as his dependent for many years. In preparing his final return - do I claim her as a dependent on his 2021 return? I'm guessing not, since he didn't support her for more than half the year? Thank you

[Mike9241]

sorry for your loss. to be a qualifying relative, your uncle would have had to supply over 1/2of her support for the year 2021. this can be for any period in 2021

[Jenni B]

Thank you