Claiming a niece or nephew
Up to $2,200 credit
Can I Claim My Niece or Nephew as a Dependent?
Short answer: Yes: nieces and nephews meet the relationship test, so they can be a qualifying child if they live with you, or a qualifying relative if they don't.
A qualifying child must live with you more than half the year, be under 19 (or under 24 and a full-time student, or any age if permanently disabled), and not provide over half their own support.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
Claiming a niece or nephew
Typical range: Up to $2,200 credit
Individuals / Personal Taxes
Yes: nieces and nephews meet the relationship test, so they can be a qualifying child if they live with you, or a qualifying relative if they don't.
Business justification
Yes: nieces and nephews meet the relationship test, so they can be a qualifying child if they live with you, or a qualifying relative if they don't. A qualifying child must live with you more than half the year, be under 19 (or under 24 and a full-time student, or any age if permanently disabled), and not provide over half their own support.
Category
- Personal Tax Deductions