Discussion:Dependent not living with you

Can I claim my nephew as a dependent?

thank you for your reply

my sister is not on state assistance

This is due to the fact that you may not claim a dependency exemption for a qualifying relative if the relative is a qualiying child of another taxpayer. Since your uncle and sister live with the child all year long, the child is a qualifying child of his mother and grandfather.

In summary, those rules say that for a person to be your qualifying relative, you must provide more than half his total support for the year, and the person must:

1. not be a qualifying child of another taxpayer,
2. must either live with you or be your close relative (including a niece or nephew)
3. must have a gross income of less than $3,200

From the info you provide, I can say your nephew meets two of the tests: 1) you provide more than half of his income, and 2) he is your nephew. Assuming that he has a gross income of less than $3,200, the only question is whether he is someone's "qualifying child".

For a taxpayer to claim a person as a qualifying child, the "child" must be:

1. the taxpayer's son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister; or the child, grandchild, great-grandchild, etc. of the taxpayer's son, daughter, stepchild, etc.,
2. under 19 at the end of the tax year (or under 24 if a student)
3. must have lived with the taxpayer for more than half the year, and
4. the child must not have provided more than half of his or her own support for the year.

Also, the taxpayer trying to claim the child must not be someone else's dependent.

Looking at the info you provide, it would seem that your nephew is either your uncle or your sister's qualifying child. He's your sister's son and uncle's grandson, is under 19, and presumably lived with your sister and/or uncle for more than half the year. Your sister is probably your uncle's dependent, so your nephew is probably your uncle's qualifying child. If this is true, you cannot claim your nephew as a qualifying relative.

It's remotely possible that your nephew is not your uncle or your sister's qualifying child, if: your nephew lived with your uncle less than half the year, and your uncle was still able to claim your sister as a qualifying relative dependent.

Pivarela's SISTER's son is Pivarela's NEPHEW and Pivarela's FATHER's grandson. If Pivarela's uncle was the grandfather, then the child's mother would be Pivarela's first cousin and the child would be Pivarela's first cousin once removed.

Want to reopen this thread. I think my nephew is qualified as my dependent for all of the stated points except he is not living with me. 1) He's my niece 2) He's 7 years old 3) His mom is not on state's assistance and she's not claiming him. 4) I provided more than 1/2 of his support.

Can I claim him then? Do I need form 2120?

Thanks

Stanley