Whether a dependent owes taxes is not a qualification for claiming them as a deduction. If they otherwise qualify as a deduction, you can take the deduction. This will not shift their tax burden to you either.
Any individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.