I’m a U.S. business owner with an LLC, and I’m getting ready to file taxes this year. I live with my younger brother who’s still in college and doesn’t work. I also occasionally send money back home to support my parents overseas. Now I’m wondering, can I claim any of them as dependents? Or is that not allowed?

It really depends on the person\’s relationship to you and their situation during the tax year. The IRS has a few boxes you (and your dependent) need to tick before you can claim someone; and trust me, they’re picky.
Here’s the quick breakdown:
You can usually claim someone as a dependent if:
* They’re either a qualifying child (like your own kid, sibling, niece/nephew) or a qualifying relative (like your parents or in-laws).
* They lived with you for more than half the year (in most cases).
* They didn’t earn more than $4,700 in gross income (2023 threshold for qualifying relatives).
* You provided more than 50% of their financial support.
* They’re not filing a joint tax return with someone else (like their spouse) unless it’s just to claim a refund.
A few examples:
Your younger brother in college? If you’re covering his rent, food, and education, and he didn’t earn much, yes, he might count.
Your parents overseas? That’s trickier. You must be providing more than half their support and they must be eligible (you’ll need to check country-specific tax treaties too).
Your roommate or partner? No, unless you meet very strict support and residency rules.
Heads-up: Even if someone lives with you, they may not automatically qualify. The IRS is strict about who fits the dependent definition, so keep clear documentation of support, relationship, and residency.
And if you’re ever unsure? It’s safer to double-check before claiming. A wrong dependent claim can delay your return, or worse, get flagged.
Want us to review your case before you file? Business Globalizer can help you assess if someone qualifies, especially if your situation involves family abroad.