Is our friend qualified relative and can be claimed as our dependent?

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If i'm filing "married filing jointly" with my wife", can our family friend qualify as qualified relative dependent if he lived in our house all year long, we provided more than 50% for his support and he didn't earn more than 4000$?  Thank you.

[viktoriyab11 · Accepted solution]

Yes, your friend can be claimed as a dependent if all other requirements met.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4,050 in 2017.
• You provided more than half of their financial support. More info

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Excellent. Thank you!