The two types of “claimable” dependents are a qualifying child or a qualifying relative. A qualifying child is one that is either biological, adopted, a foster child, or a brother, sister, niece, or nephew that is under the age of 19, and abides at the residence for more than half of the year.
A qualifying relative must be supported by you for more than half of their financial support, live with you, and earn less than $3,700 TY 2011. For more details on qualifying children and relatives, see IRS Publication 501.
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