Yes, you can claim a niece or nephew who lives with you if the child meets the requirements for being a dependent.

To claim a niece or nephew who lives with you as a dependent, the child must also…

  • Be no older than 18 years old, 24 if attending school full time, or any age if permanently disabled.
  • Be financially reliant on you (meaning you must provide at least half their support).
  • Be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico for some part of the year.

If you’re claiming your niece or nephew as a dependent, you may qualify for tax credits and other benefits that could save you money or result in a bigger refund. Work with a Tax Pro to make sure you get every dollar you deserve. Book your appointment today.

Sharon Brucker, CPA Senior Tax Research Analyst Published on: August 07, 2025

*This content is for general informational purposes only. It is not intended to be comprehensive and should not be construed as professional tax or financial advice for any specific individual tax situation. Taxpayers should always consult a qualified professional for individual guidance. This information constitutes a solicitation under the Treasury Department's Circular 230. Most offices are independently owned and operated.