Dear Sajha friends, my nephew lives with me for more than a year as his parents are in Nebraska struggling to survive.  Now he is used to with us and does not want to go to his parents before he finishes his high school.  He is in grade 8 now.  Can anyone advise me if I can file him as a dependent while filing tax return?  Until 2009, his parents were claiming him but since he is staying with us for long time, they would not be eligible to file their tax return claiming him as a dependent.  I don't have any official letter to show him as a dependent to us but I was wondering if I can claim him as a dependent.  Any good suggestions will be highly appreciated.