claiming brother as dependent

[TLDJ]

What is the name of your state (only U.S. law)? Hi, I am from Texas and I would like to know if my older son (not living at home) could claim my younger son(living with me) as a dependent. Me and my youngest son are receiving social security checks for disability from my husbands disablity status. We do not file income tax. Can my oldest son claim my youngest on his income tax even though he did not live with him? He paid for at least half of my youngest sons living expenses for the year.
Thank you in advance
TLDJWhat is the name of your state (only U.S. law)?

 

[Antigone*]

What is the name of your state (only U.S. law)? Hi, I am from Texas and I would like to know if my older son (not living at home) could claim my younger son(living with me) as a dependent. Me and my youngest son are receiving social security checks for disability from my husbands disablity status. We do not file income tax. Can my oldest son claim my youngest on his income tax even though he did not live with him? He paid for at least half of my youngest sons living expenses for the year.
Thank you in advance
TLDJWhat is the name of your state (only U.S. law)?

There are four tests that must be met for one brother to claim the other.

1 ~ The dependent cannot be a qualifying child of another taxpayer.

2 ~ The dependent earns less than the personal exemption amount during the year. For 2009 and 2010, this means the dependent earns less than $3,650.

3 ~ Your son provide more than half of the dependent's total support during the year.

4 ~ He passes the relationship test.

If the four tests above are met, then your older son can claim your younger son.

 

[LdiJ]

There are four tests that must be met for one brother to claim the other.

1 ~ The dependent cannot be a qualifying child of another taxpayer.

2 ~ The dependent earns less than the personal exemption amount during the year. For 2009 and 2010, this means the dependent earns less than $3,650.

3 ~ Your son provide more than half of the dependent's total support during the year.

4 ~ He passes the relationship test.

If the four tests above are met, then your older son can claim your younger son.

While this response is basically correct, its important to note that in this instance the older brother (because he does not live in the same household as the child) would not be eligible for EIC or the child tax credit, therefore he would be limited to the dependency exemption only.

 

[TLDJ]

Thank you for the replies.
TLDJ