下面是BORISG分享的信息。 和我了解的也是一样。似乎是两种都不行。
To qualify as a dependent, you must fall under one of two categories: qualifying child or qualifying relative.
A qualifying child:
- Is younger than the filer
- Is younger than 19 (or younger than 24 if they are a full-time student) or permanently and totally disabled
- Must live with the filer for more than half the year (certain exceptions apply)
- Does not provide half of their own support
A qualifying relative:
- Can be any age
- Must live with the filer for an entire year or pass the IRS Member of Household or Relationship Test
- Gets more than half of their support from the filer
- Earns less than $4,300 annually
