Ostroff, Fair and Company
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Can my sister qualify as a "qualifiying relative"?


For my sister to qualify as a "qualifiying relative", I meet 3 tests for sure:

1. She is not a qualifiying child
2. She makes less than $3,300 a year
3. I paid for all her expenses

However, there is a gray area in the relationship test.
1. She does not live with me, since she lives on campus at the university, and during the summer break she goes to Mexico to my parent's house for vacation.
2. My parents do not have any U.S. income , they are not U.S. citizens, and they are not "tax payers".
3. Her permanent address is still my parent's address in Mexico.

I understand that the rule says that a person is considered to live with me as a member of my household, if she is away for education or vacation purposes.

Does she still meet this test since she never lives with me during the year, except for a couple of days during small breaks, such as thanksgiving and spring break, etc?

Your sister does not have to live with you to be a "qualifying relative". Certain close relatives do not have to live with you to be a "qualifying relative" for dependency purposes.

She would have to live with you to be a "qualifying child". Source(s): IRS Pub 501, page 13, right column.
Regarding your gray area:

1) IRS Publication 501 states that certain relatives do not have to live with you for the year......."sister" relationship is one of those. Therefore the relationship test is met.

2) The fact that your parents have no US income and are not citizens or taxpayers means that your sister cannot be their qualifying child; means nothing in this situation.

3) A qualifying relative can live in mexico or canada.
http://www.irs.gov/publications/p501/ar0...
A sister doesn't have to live with you to be a qualifying relative. So if she meets all the other requirements, then you can claim her.
Yes you can claim your sister as a qualifying relative, she does not have to live with you before she qualifies as a dependant.
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