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New Member
posted Feb 20, 2020 1:46:59 PM

We had an individual live with us half the year..can we claim him as dependent?

He's not a relative

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2 Replies
Level 3
Feb 20, 2020 1:52:31 PM

Did they pay for their own expenses?  Food, clothing, transportation, etc.  Initially you would have to pay for 50% of the cost for this person to live with you.  But there is still a question of whether you can claim this person as a dependent.  Best to call the IRS and explain your situation to be sure.

Level 15
Feb 20, 2020 1:54:36 PM

No, you cannot claim them as a dependent since they did not live in your home for the entire year.  That type of dependent would fall under the Qualifying Relative rules.

 

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 $4,200 (social security does not count) in 2019
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.