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Qualifying Relative

If a child dependent is not a qualifying child dependent, he or she may qualify as a qualifying relative and you can still take IRS dependent exemption on your tax return. So, how can someone qualify as a qualifying relative dependent? First of all, the person has to qualify as a dependent. See IRS Dependent Exemption for qualification criteria.

Tests for qualifying relative dependents

There are four tests for qualifying relatives. The person must meet all four tests.

  1. Not a qualifying child test
  2. Relationship or member of household test
  3. Gross income test
  4. Support test
Can a person be both qualifying child and qualifying relative dependent?

No, if a person qualifies as a qualifying child of anybody, then he or she is not a qualifying relative of anyone.

Does the person has to be related to me to be a qualifying relative?

If the person is not related to you as follows then he or she must have lived with you all year and your relationship does not violate local laws.

  • child, stepchild, foster child, grandchild, great grandchild, legally adopted child, etc
  • brother, sister, half brother, half sister, stepbrother, stepsister
  • parent, grandparent, other direct ancestor (NOT foster parent)
  • stepfather, stepmother
  • brother or sister of taxpayer's father or mother
  • son or daughter of brother or sister
  • father in law, mother in law, son in law, daughter in law, brother in law, sister in law
How much can a qualifying relative make and still qualify as a qualifying relative dependent?

A qualifying relative' s gross income must be less than $3,400. Gross income does not include income from permanently and totally disabled people at a sheltered workshop the qualifying relative is there for medical purposes.

How much support do I have to give a qualifying relative?

To claim someone as a qualifying relative dependent, you must provide more than half of the person 's total support for the year.