Yes. Your grandchildren might qualify as your dependents under the qualifying child rules. The law allows you to claim children and their descendants as dependents when you meet all of these tests:
The children are under age 19, or under age 24 and full-time students, or totally and permanently disabled.
The children have lived with you more than 1 / 2 of the year.
The children didn't provide more than 1 / 2 their own support.
The children aren't filing a joint return unless the joint return is filed only as claim for refund.
If under these same tests, your grandchildren would be the qualifying children of another taxpayer (your child for example), then you must be the person entitled to claim the children. If the children's parents qualify to claim the children as qualifying children, the parent's claim will be superior to yours.
If your grandchildren don't meet the requirements to be qualifying children for you or anyone else, you might be able to claim them as your qualifying relatives. To be your qualifying relative, all of these must all be true:
They each must have gross income less than $3,800 .
You must provide more than 1 / 2 their support for the entire year.
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This advice is for general information purposes only and may not apply to you. Every tax situation is different. This is not intended to be legal advice. Taxpayers should consult an H&R Block Tax Professional regarding their individual tax situation.