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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 has no income and we provided all of her support during the year. Can I claim both her and her son as dependents?

Answer:

You may be eligible to claim a dependency exemption for both your niece and her son on your return. In order to claim someone as your dependent, the person must meet certain tests as shown below.

The dependent must be:

  1. Either your qualifying child or qualifying relative
  2. A U.S. citizen, U.S. resident, U.S. national or a resident of Canada or Mexico
  3. Unmarried or if married, not filing a joint return or only filing a joint return to claim a refund of income tax withheld or estimated tax paid.

Additionally, you must meet the dependent taxpayer test. If you can be claimed by anyone else as a dependent, then you can't claim anyone else as a dependent.

The requirements for qualifying child and qualifying relative as well as additional information regarding these tests can be found in Publication 501, Exemption, Standard Deduction, and Filing Information.

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