My wife's brother came to live with us last year. He is disabled so we have to do every thing for him. My question is if we can claim him as a dependent. If the answer is yes, I would like to know what forms to file. Thanks in advance.
Mr. Ruler
See if he meets the 5 dependency tests beginning on page 11 of IRS Publication 501. It doesn't matter how much you do for him. The question will probably come down to how much income he has (the gross income test) and how much of his support you pay for (the support test).
If it turns out that he meets all 5 tests and you can claim him as a dependent, you just list him as a dependent on line
6c of your Form 1040 or 1040A. There are no special forms.
There's more to it than you stated, but you did pass one hurdle based on what was given: You meet the relationship test. There are 4 more tests to meet. Dependents are claimed on the front page of form 1040 (or
1040A).
Maybe. There are five tests for dependency, and he meets at least one of them. To see if he meets the other four, get IRS Publication 501. If he qualifies as your dependent you list him in the Dependents section of your return.
-- Phil Marti Clarksburg, MD
You use your regular form, 1040A or 1040. name goes on line
6c. Under relationship put Brother (for your wife). Make sure he passes all 5 tests for a dependent. Missy Doyle
"Big Axe" wrote
He probably does meet the requirements of being your dependent, save for any income issues. File Form 1040 or 1040A. If you pay a substantial amount in medical (for him, you and your spouse) take that on Schedule A of the 1040.
-- Paul A. Thomas, CPA Athens, Georgia
I see three tests that you may or may not meet.
First, he must be US, Mexican, or Canadian citizen or a legal resident of the US. (Seems likely, but I try to avoid making unnecessary assumptions.) Second, you must supply over half of his support. Medical expenses you pay for him count (and are medical deductions for you, if he meets the first two tests.) Third, he must have less than the personal exemption amount (around $3000) in gross income. (Social Security is disregarded.) If you file a joint return, you meet the relationship test. On an individual return, it might not apply unless he stayed with you the whole year.
A small technical point: I think it is possible to be a Mexican or Canadian citizen and not be a resident of those countries. US tax law specifically states that to meet the dependency test, the person must either be a US citizen , US resident, Mexican Resident or Canadian Resident.
-- Alan
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