qualified dependents means parents with no income or your children below 21 yrs of age. In your case your father claims your mom, bro and sis so you cant claim them as your dependent. your grandmother too is earning even if it is sari sari store only and she is not your parents

Who are considered "qualified" dependents?

I'm the eldest son in the family. My dad and I are both working.

We (My mother, brother and me) are declared dependents to my Dad.

Now that I'm working too, I wanted to know who can be considered as qualified dependent?

I'm single, no children whatsoever. The reason why I'm posting this is because I am considering to declare my grandmother as my dependent.

She resides separately and has a small sari-sari store business. Since that can't be classified as a regular income, will I be able to declare her as my dependent? My grandma is more than 60 years old.
Please advice. Thanks :)