Claim a dependent

Mom_tax_24

My mom died in July, 2024. She paid all expenses for my brother and his son from January through August. My brother had no income in 2024. Do I need my brother’s permission to claim him and his son on my mom's taxes?

WrenD

Hello Mom_tax_24,

I am sorry for your loss last year. You do not need your brother’s permission to claim him and his son on your mother’s 2024 tax return if they meet the IRS qualifications as dependents. Since your mother provided more than half of their support from January through August and your brother had no income, they may qualify as dependents under the Qualifying Relative rules. However, keep in mind:

1. Your Mother’s Final Tax Return – Since your mother passed away in July 2024, her final tax return covers January through July. You can only claim dependents based on support she provided during her lifetime.
2. Support Test – If your mother provided more than half of their total support for the year up until her passing, they may qualify as her dependents.
3. Notify Your Brother – While you do not need his permission, you should inform him if you claim him as a dependent. If he later files a tax return, he must indicate that he can be claimed as a dependent on someone else’s return. If he incorrectly marks that he is not a dependent, it could cause IRS issues.

To verify whether your brother and his son qualify as dependents, you can use the IRS Interactive Tax Assistant (ITA) tool:

Whom May I Claim as a Dependent? – IRS ITA