Question:   My husband and I have provided a home for my niece and her son for the past seven months. She receives no child support from her ex-spouse, and she does not work or have any income of her own. Can I claim her and her son as dependents?

Answer:   In order to be your dependents, your niece and her child must meet the following tests:

1. Qualifying child or qualifying relative tests
2. Dependent Taxpayer test
3. Citizenship or resident test
4. Joint return test