IRS Logo
Advanced
  • Filing
  • Payments
  • Refunds
  • Credits & Deductions
  • News & Events
  • Forms & Pubs
  • Help & Resources
  • for Tax Pros
 
Print

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 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 following tests:

  1. Qualifying child or qualifying relative test
  2. Dependent taxpayer test
  3. Citizen or resident test
  4. Joint return test

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
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224
Back to Frequently Asked Questions