Can I claim dependents who do not live with me?

Q: Can I claim a family member as a dependent, for whom I provide financial support but no longer lives with me? --Weilin, Wellesley

The following answer was provided by James Castro, CPA, Castro Thresher & Oliveira PC, Attleboro.

A:The 5 part test for a dependent is:
1) member of household or relationship. Relationship is child, grandchild, sibling, parent, grandparent, aunt or uncle
2) Citizen or resident of US
3) Does not file a joint return (the dependent that is)
4) Dependent has gross income < $3,050
5) Support: You provide over 1/2 of that person's support.

You must answer yes to all 5 tests to claim this person as a dependent.

The following answer was provided by Wesley Rickard, CPA, Quin, Rickard, Lipshires, & Grupp LLP, Norwood.

A: Niece, nephew and several in-laws also qualify for relationship test.