No. To be a qualifying relative the following conditions must be met:
A qualifying relative meets all five of the following conditions:
- Relationship: The person lives in your home for the entire year and is considered to be a member of your household or is related to you.
- Gross Income: Generally, their income is less than $4,000 (not including Social Security or welfare.)
- Support: Generally, you provide more than half the person's support. Special rules apply for children of divorced or separated parents or children receiving support from two or more people.
- Marital status: Generally, a dependent can’t file a joint tax return with a spouse. The only exception is when the dependent files a joint return only to get a refund for taxes paid. If both spouses file separate returns, neither dependent nor spouse would have a tax liability.
- Nationality: The person is a United States citizen; or a resident or national of the U.S., Canada or Mexico. An adopted child that is not a US citizen or resident of the US, Canada, or Mexico lives with you for the entire year.