Tax Question about Relative

[jessie0054]

What is the name of your state? MO.
Hello, I have a question and hope someone will answer.
My brother lived in our home for at least 10 months during 2007. Didn't have a job and we provided for him 100% during that time before he moved on.
Can we claim him on out tax return??
Thanks, Jessie

 

[TinkerBelleLuvr]

What is the name of your state? MO.
Hello, I have a question and hope someone will answer.
My brother lived in our home for at least 10 months during 2007. Didn't have a job and we provided for him 100% during that time before he moved on.
Can we claim him on out tax return??
Thanks, Jessie

http://www.irs.gov/publications/p501/ar02.html#d0e2859

You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met.
Dependent taxpayer test.
Joint return test.
Citizen or resident test.

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you, or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law).
3. The person's gross income for the year must be less than $3,400. 3
4. You must provide more than half of the person's total support for the year. 4

Relatives who do not have to live with you. A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test.
Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
Your brother, sister, half brother, half sister, stepbrother, or stepsister.
Your father, mother, grandparent, or other direct ancestor, but not foster parent.
Your stepfather or stepmother.
A son or daughter of your brother or sister.
A brother or sister of your father or mother.
Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

Based on the above, as long as your brother did NOT make more than 3400 all year and you provided more than half his support, you may claim him.