Can I Claim My Uncle as a Dependent?

Claiming a relative, such as an uncle, as a dependent on your tax return is permitted by the Internal Revenue Service (IRS), but only if a specific set of requirements is met. The process involves evaluating your uncle’s financial situation, the support you provide, and his relationship to you. This guide will help you determine if you can claim your uncle as a dependent.

Determining Eligibility as a Qualifying Relative

For your uncle to be claimed as a dependent, he must meet five tests to be considered a “qualifying relative” by the IRS. These tests cover relationship, income, support, and residency status. Failure to meet even one of these tests will disqualify your uncle from being your dependent for tax purposes.

Relationship or Member of Household Test

The first test establishes the required connection between you and the person you wish to claim. An uncle is considered a direct relative by blood, which automatically satisfies this requirement. This means your uncle does not need to live with you for any part of the year to meet this test.

Gross Income Test

This test sets a limit on the amount of income your uncle can earn. For the 2025 tax year, a qualifying relative’s gross income must be less than $5,200. Gross income includes all income the person receives as money, goods, property, and services that is not exempt from tax, such as wages, self-employment, and rental income.

Certain types of income are excluded from this calculation, as nontaxable Social Security benefits, welfare payments, and tax-exempt interest are not counted toward the gross income limit.

Support Test

The support test requires that you provide more than half of your uncle’s total support for the year. “Support” is a broad term that includes the cost of food, lodging, clothing, education, medical care, recreation, and transportation. You must determine the total amount of support your uncle received from all sources, including his own funds and government assistance.

To calculate total support, determine the fair rental value of the lodging you provide. You then add the cost of all other support items you paid for, such as groceries and medical bills, to determine your contribution.

Not a Qualifying Child Test

This test requires that your uncle cannot be your qualifying child, nor can he be the qualifying child of any other taxpayer. Since an uncle does not fit the relationship definition of a child (son, daughter, stepchild, foster child, sibling, or stepsibling), this test is met without issue when claiming him as a qualifying relative.

Citizenship or Resident Test

The final test pertains to your uncle’s legal status. To be claimed as a dependent, your uncle must be a U.S. citizen, U.S. national, or a U.S. resident alien for some part of the year. He can also be a resident of Canada or Mexico.

Required Information and Calculations

Before you can claim your uncle on your tax return, you must gather personal information and perform calculations to verify his eligibility. This preparatory work is important for accurate tax filing and for substantiating your claim in the event of an IRS inquiry.

Gathering Personal Information

The first step is to collect the necessary personal details for your uncle. You will need his full legal name, his Social Security Number (SSN), or his Individual Taxpayer Identification Number (ITIN). You must also have his date of birth to confirm his identity on the tax form.

Calculating Gross Income

To verify your uncle’s income is below the $5,200 limit for 2025, you must perform a detailed calculation. Identify all his sources of taxable income for the year, including wages, net income from self-employment, and taxable interest. Compile documents that show his income, such as Form W-2 or Form 1099, and sum the taxable amounts. Exclude nontaxable income sources from this calculation, such as certain Social Security benefits or welfare payments.

Calculating Total Support

Determining if you provided more than half of your uncle’s support requires a calculation of his total living expenses. Create a worksheet to list and value all support items. The most significant component is often lodging; you must determine the fair rental value of the room or home where he lives, even if you own the home.

Next, add the actual costs of other necessities you provided, such as food, a proportionate share of utility bills, clothing, and out-of-pocket medical expenses. Compare the amount you provided to the total support he received from all sources to confirm you paid for more than 50%.

Handling Multiple Support Agreements

In some situations, a group of individuals may collectively provide more than half of an uncle’s support, but no single person contributes over 50%. In this scenario, one person from the group can claim the uncle as a dependent if a Multiple Support Agreement is in place. To use this provision, you must have personally provided more than 10% of your uncle’s total support.

Each other person in the group who provided more than 10% of the support must sign Form 2120, Multiple Support Declaration, stating they will not claim the uncle. The person who claims the dependent must obtain these signed forms and keep them for their records.

Claiming Your Uncle on Your Tax Return

Once you confirm your uncle meets all eligibility tests, you can claim him on your tax return. The process involves accurately entering his information on Form 1040, U.S. Individual Income Tax Return, and checking the correct box to receive the applicable tax credit.

On your Form 1040, in the section labeled “Dependents,” you must enter your uncle’s full name, Social Security Number, and his relationship to you. You must complete the first three columns in this section for your uncle.

The fourth column is where you indicate the type of tax credit you are claiming. Since your uncle is a qualifying relative, you will check the box for the “Credit for other dependents.” This nonrefundable credit is valued at up to $500 and can reduce your overall tax liability.

The Credit for Other Dependents will be applied against any tax you owe. If the credit is larger than your tax liability, you will not receive a refund for the difference.