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Dependents & Exemptions

Question:   My husband 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 her and her son as dependents?

Answer:   In order to be your dependents, your niece and her child must meet the following tests:

  1. Qualifying child or qualifying relative test
  2. Dependent Taxpayer test
  3. Citizenship or resident test
  4. Joint return test

Additional 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
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


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Page Last Reviewed or Updated: November 21, 2011