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Dependents & Exemptions

Question: My spouse and I have provided a home for my niece and her son for the past seven months. She receives no child support from her ex-spouse, and she does not work or have any income of her own. Can I claim both her and her son as dependents?

Answer:

You may be eligible to claim dependency exemptions for both your niece and her son on your return.  In order to claim an exemption for someone as your dependent, the person must meet the requirements of either a qualifying child or a qualifying relative and must meet all of the following tests:

  1. Dependent taxpayer test
  2. Citizen or resident test
  3. Joint return test

The requirements of a qualifying child and qualifying relative as well as these three tests can be found in Publication 501, Exemption, Standard Deduction, and Filing Information.


Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
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