Contact UsMy disabled brother gets less than $700 a month in disability and I pay for more than half of his bills. He only qualifies for $29.00 in food stamp assistance. Can I claim him as a qualifying relative?
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Tax Professional Answers
Randy Tarpey
You can claim an exemption on your federal income tax return if you have a qualifying child. To get the exemption, the child must satisfy five tests involving:
Residency
Relationship
Age
Support, and
Joint return
It appears your brother lives with you.
A brother satisfies the relationship test.
Permanent disability meets the age test.
You state you meet the support test.
It does not appear your brother is married so you meet the joint return test.
Under these conditions your brother would be your qualified child eligible to be claimed on your tax return.
If your brother does not live with you then you would need to consider additional issues.
Your brother does not appear to be anyone else's qualifying child.
Your brother does not have to be a household member to be your qualifying relative.
Your brother taxable gross income is less than $4,050 in 2016.
Please note permanent disability income is tax free and does not count against this $4,050 test.
Once you have address these issues it appears your brother is a "qualifying relative" that you can claim on your tax return.
Uncertainty in answering your question revolves around where your brother lives. Whether he has the same principal place of adobe as you or your parents or whether he lives on his own will most likely answer if you can claim him as a dependent either as a qualifying child or qualifying relative.
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381 weeks ago
Residency
Relationship
Age
Support, and
Joint return
It appears your brother lives with you.
A brother satisfies the relationship test.
Permanent disability meets the age test.
You state you meet the support test.
It does not appear your brother is married so you meet the joint return test.
Under these conditions your brother would be your qualified child eligible to be claimed on your tax return.
If your brother does not live with you then you would need to consider additional issues.
Your brother does not appear to be anyone else's qualifying child.
Your brother does not have to be a household member to be your qualifying relative.
Your brother taxable gross income is less than $4,050 in 2016.
Please note permanent disability income is tax free and does not count against this $4,050 test.
Once you have address these issues it appears your brother is a "qualifying relative" that you can claim on your tax return.
Uncertainty in answering your question revolves around where your brother lives. Whether he has the same principal place of adobe as you or your parents or whether he lives on his own will most likely answer if you can claim him as a dependent either as a qualifying child or qualifying relative.