Claiming niece

Hi I was just wondering if I could claim my niece who I just recieved gurdianship over in March of this year(2005)? She is 16 now but will be 17 on December of this year,can I still claim her?

I'm no expert, but I think whether or not you can claim her has more to do with whether you are financially supporting her than whether you are guardian. The fact that you became guardian in March doesn't seem like a problem. If you have a baby, even on the last day of the year, you get to claim that baby for that year.

But maybe somebody with more tax know-how can help more than I can.

Happy,

It is good that you are willing and able to help your neice in this way.

You can claim your neice as a dependent if you and she meet the following:
- She is related to you.
- She is a US citizen.
- She does not file a joint tax return.
- You provide more than half her support for the year.
- She does not have income of $3,200 or more.
- She is less than 19 at the end of the year. Or
If a full time student, under age 24 at the end of the year.

Some of these tests have other aspects that may include or rule out someone as a dependent.

Because your neice will be over age 16 at the end of 2005, she will not qualify you for the child tax credit.

Thank you very much for the information, I really appreciate it. I do support her financhialy. I have ever since March. I didn't think I could claim her under "child tax". Which is fine,I was wondering if I could claim her at all. Again thank you for replying....Tracy