There are many rules regarding what qualifies a person as your dependent. So the answer can be complicated. One of the more important rules regarding dependents is the relationship test. We often hear “they are basically my kids” or “they are my step-kids”. The IRS rules are very clear on this. So in most of these scenarios that we see, we have to explain that the dependent you are trying to claim does not pass the relationship test.
The IRS has an online tool that only takes a few minutes and can precisely answer the question “Whom May I Claim as a Dependent”? Here is that link:
https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent