Can Tom Brown claim his wife's uncle Jim as a dependent?

Tom Brown can claim his wife's uncle Jim as a dependent if Jim meets all the necessary tests outlined by the IRS for dependency claims. These tests include factors such as relationship, gross income, support, and residency.

A qualifying relative can include extended family members such as uncles, aunts, and cousins. To meet the requirements, Jim must have a gross income below the threshold specified for the year, which means that he cannot have earned too much income on his own. Additionally, Tom must provide more than half of Jim's total support for the year. The residency requirement is not applicable for this type of dependent, as the relative does not need to live with Tom and his wife, provided the other criteria are satisfied.

Thus, as long as Jim fits within these parameters—having a qualifying relationship, meeting the income requirement, and receiving sufficient support from Tom—he can be claimed as a dependent by Tom.