IRS Logo
Print - Click this link to Print this page

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?


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 all of the following tests must be met:

  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.

Additional Information:

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

Please provide your feedback.

1. Was it easy to find your information within the above Frequently Asked Question?

2. How satisfied are you with the information provided within the above Frequently Asked Question?

3. If you still need help from the IRS, what would your next step be?

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
1111 Constitution Avenue NW
Washington, DC 20224