Kara Sears
The US tax system can be confusing, and it's not always clear who you can claim as a dependent on your tax return. There are different rules for claiming a qualifying child or a qualifying relative, and the criteria vary depending on the nature of your relationship. For instance, a brother-in-law can be claimed as a dependent if they are a qualifying child or a qualifying relative, but there are specific conditions that must be met. So, can you claim your brother-in-law on your taxes? Let's explore the eligibility criteria and understand the requirements for claiming a brother-in-law as a dependent.
| Characteristics | Values |
|---|---|
| Qualifying child | Must be under 19, or under 24 if a full-time student for at least 5 months of the year, or totally and permanently disabled |
| Qualifying relative | Must be a US citizen, US National, US resident alien, or a resident of Mexico or Canada |
| Gross income | Less than $4,400 for the 2020 tax year, $4,700 for 2023, and $5,050 for 2024 |
| Support | You must provide more than half of the person's total support for the year |
| Residence | Must have the same residence for more than half the year |
| Relationship | Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grandchild or niece/nephew) |
| Other | The dependent must not be claimed by anyone else on their tax return |
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What You'll Learn
Qualifying child vs. qualifying relative
A dependent is a qualifying child or relative who relies on you for financial support. To claim a dependent for tax credits or deductions, the dependent must meet specific requirements. A qualifying child must be younger than the taxpayer and under the age of 19 or a full-time student under 24 years old. The age requirement does not apply if the qualifying child is permanently disabled during the tax year. A qualifying child must live with you for more than half of the year.
A qualifying relative is the other type of dependent that can be claimed on your tax return. A qualifying relative must not be a qualifying child of the taxpayer or anyone else. The qualifying relative must live in the household during the tax year or be related to the taxpayer as a child, sibling, parent, grandparent, niece or nephew, aunt or uncle, certain in-law, or step-relative. A qualifying relative must have received more than half of their financial support for the year from the taxpayer. The relative must meet the gross income test, which means the person must have gross income subject to tax that is less than $4,700 for the 2023 tax year ($5,050 for 2024).
To claim a qualifying relative, they must meet certain criteria set out by the IRS. The dependent must be either a US citizen, US National, US resident alien, or a resident of Mexico or Canada. The dependent cannot claim their own dependents, cannot be married and file a joint return, and must be a citizen, national, or resident alien of the United States or a resident of Canada or Mexico.
In the case of claiming a brother-in-law as a dependent, they would only qualify as 'other dependents' and not as qualifying children. This is because they are not closely related enough to be considered a qualifying child. However, if the brother-in-law meets the criteria for a qualifying relative, they can be claimed as a dependent.
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Relationship test
To claim someone as a dependent, they must meet the criteria for a qualifying child or a qualifying relative. A qualifying child must be closely related to the taxpayer, whereas a qualifying relative does not always have to be a relative.
A brother-in-law can be claimed as a dependent if they are a qualifying relative. To be a qualifying relative, they must meet the following criteria:
- They must be related to you in one of the ways listed under "Relatives who don't have to live with you", which includes brothers-in-law.
- They must live with you all year as a member of your household, and the relationship must not violate local law.
- Their gross income for the year must be less than a certain amount. For the 2023 tax year, the gross income limit is $4,700, and for the 2024 tax year, it is $5,050.
- You must provide more than half of their total support for the year.
If your brother-in-law is under 17 years old, they would only qualify as 'other dependents' ($500 credit) and not as qualifying children ($2000 credit). Additionally, if your brother-in-law can be claimed as a qualifying child by another taxpayer, such as their parent, then you cannot claim them as a dependent.
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Residence test
To claim your brother-in-law as a dependent, they must meet the criteria for a qualifying relative. This means that they must be either a US citizen, US National, US resident alien, or a resident of Mexico or Canada.
Your brother-in-law must also pass the residence test, which means that they must live with you as a member of your household for the entire year. This is a requirement for being considered a qualifying relative.
In addition to the residence test, there are other criteria that must be met to claim someone as a qualifying relative. The person must not be anyone's qualifying child, and they must be related to you in one of the following ways: they are your brother or sister-in-law, or they must live with you all year. They must also meet the gross income test, which means their gross income subject to tax must be less than $4,700 for the 2023 tax year and $5,050 for the 2024 tax year. Finally, you must provide more than half of their total support for the year.
It is important to note that the rules for claiming dependents can be complex, and there may be additional considerations or exceptions not mentioned here. It is always best to consult official sources or seek professional advice for your specific situation.
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Gross income test
To claim your brother-in-law as a dependent, he must meet the criteria for a qualifying relative. This means that he must meet the gross income test, which is subject to tax that is less than $4,700 for the 2023 tax year ($5,050 for 2024). The gross income limit for the 2020 tax year was $4,300. For 2025, this threshold will increase to $5,200. Certain income is excluded from this requirement, such as all or part of Social Security benefits.
To be considered a qualifying relative, your brother-in-law must meet the following criteria:
- They must be a US citizen, US National, US resident alien, or a resident of Mexico or Canada.
- They must live with you for more than half of the year.
- They must not be eligible to be claimed as a dependent on someone else's tax return.
- You must provide more than half of their total support for the year.
It is important to note that your brother-in-law cannot be your qualifying child (QC) because they are not closely related enough. A QC must be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or an offspring of any of these. Additionally, a QC must meet the age requirement of being under 19 or under 24 if a full-time student for at least 5 months of the year, or be totally and permanently disabled.
If your brother-in-law meets the criteria for a qualifying relative, you may be able to claim specific tax benefits, such as the Child and Dependent Care Credit, file using the Head of Household filing status, and Credit for Other Dependents.
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Support test
To claim someone as a dependent on your taxes, they must be a qualifying child or relative who relies on you for financial support. To be a qualifying child, the child must meet five tests: age, relationship, residency, support, and joint return.
The support test for a qualifying child is that the child did not provide more than half of their own support for the year. The support test for a qualifying relative is that the taxpayer provided more than half of the dependent's support for the year.
The IRS defines a dependent as a person who relies on another taxpayer for financial support. However, when you're talking about taxes and a tax-dependent, the person must meet specific requirements.
To claim your brother-in-law as a dependent, they must meet the requirements of a qualifying relative. This means that they must not be a qualifying child to anyone else, and you must provide more than half of their financial support for the year.
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Frequently asked questions
Yes, you can claim your brother-in-law as a dependent on your taxes, but only if they are not claimed as a dependent on anyone else's tax return. They must also meet the gross income test, which means their gross income subject to tax must be less than $4,700 for the 2023 tax year and $5,050 for the 2024 tax year. Additionally, you must provide more than half of their total support for the year.
A qualifying child must live with you for more than half the year and cannot provide more than half of their own support. A qualifying relative does not have to live with you all year, but you must still provide more than half of their total support for the year.
No, your brother-in-law cannot be your qualifying child because they are not closely related enough.
Yes, you can claim your brother-in-law as a qualifying relative if they meet the following criteria: they must live with you all year as a member of your household, their gross income must be less than the annual limit, and you must provide more than half of their total support for the year.
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