The Devil's Advocate
Call me Dad
yes you can and i already posted the full article from the irs... they can not only be cousins... they can also not even be relatedThis adult person was a relative or just a friend?
Publication 17 (2015), Your Federal Income Tax
- The person cannot be your qualifying child or the qualifying child of any other taxpayer.
- 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 household2 (and your relationship must not violate local law).
- The person's gross income for the year must be less than $4,000.3
- You must provide more than half of the person's total support for the year.4
If this was your cousin or friend, then you can't claim that adult as a dependent.
you are taking care of a grown person (over 18) that lives with you and you supply them with most of their shyt, cause they don't even work/get benefits
you better damn well believe that's a dependent
What Are the Qualifying Relative Requirements?
An individual must meet all 4 of these requirements in order to be considered your Qualifying Relative.
- Not a Qualifying Child: The individual cannot be your Qualifying Child and cannot be someone else's Qualifying Child. They are a Qualifying Child if they meet all the requirements, whether or not they are claimed as a dependent.
- Relationship: The person must either have lived with you for the entire year as a member of the household (a person who is not actually related to you may meet the requirements in this way), or be related to you in one of the following ways: your child, stepchild, grandchild or other descendant of one of your children (or stepchildren or foster children), son-in-law, daughter-in-law, brother, sister, half brother, half sister, stepbrother, stepsister, brother-in-law, sister-in-law, parent, stepfather, stepmother, father-in-law, mother-in-law, grandparent, and, if related by blood, aunt, uncle, niece, or nephew. Remember that a child whom you legally adopted is always considered to be your child. Also note that, for the purposes of this requirement, divorce or death does not change any relationship which was established by marriage (e.g. son-in-law, daughter-in-law, etc.)
- Gross Income: The person must have made less than $4,000 in gross income during 2015.
- Support: You must have provided more than half of the individual's total support during the year.