All of the following statements are true except A brother-in-law must live with the taxpayer the entire year to be claimed as a dependent even if the other tests are met. If a married person files a separate return, (s)he cannot claim his or her spouse as a dependent even if the spouse had no gross income and was not the dependent of another taxpayer. A son, age 21 , was a full-time student who earned $4,400 from his part-time job. The money was used to buy a car. Even though he earned $4,400, his parents can claim him as a dependent if the other dependency tests were met. For each person claimed as a dependent, the Social Security number, adoption taxpayer identification number, or individual taxpayer identification number must be listed