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A relative that is not your dependent child or the dependent child of another taxpayer may be treated as a dependent on your tax return if:
- the individual's gross income for the year is less than $3,650, and
- you provide more than one-half of the individual's total support for the year, and
- the individual either:
- lives with you all year as a member of your household or
- does not live with you but is your brother or sister (include step and half-siblings) mother or father, grandparent or other direct ancestor, stepparent, niece, nephew, aunt, uncle, or inlaws. However, foster parents cannot be your dependent.
Note: A qualifying relative can be any age. For the full article, please click on the Quick Link entitled Newsletter where you will be directed to the Newsletter page of our website. Then click on the article entitled "FAQ:What are the rules for claiming dependents?"
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