What Are the Requirements for Claiming a Qualifying Relative?

A Qualifying Relative is someone you may be able to claim as a dependent on your tax return, based on specific IRS criteria. A qualifying relative can be a child, sibling, parent, or even an in-law, as long as they meet the following criteria:

• Relationship: The individual must be related to you in one of the following ways:
  • A relative such as a parent, grandparent, sibling, niece, or nephew.
  • A non-relative who qualifies as a member of your household and has lived with you for the entire year.
• Gross Income: The person’s gross income must be below the exemption level for the tax year, which varies (for example, $4,300 for 2021). Non-taxable income like Social Security benefits is excluded from this calculation.
• Support: You must have provided more than half of the individual’s financial support for the year. This includes their living expenses, such as housing, food, medical costs, and other necessary expenses.
• Citizenship or Residency: The person must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico living in the United States.
• Not a Qualifying Child: The person cannot be considered a qualifying child of another taxpayer. If they qualify as someone else’s child under dependent rules, they cannot be claimed as a qualifying relative.

If all of these conditions are met, the individual may be considered a qualifying relative, which could help reduce your tax liability by providing an additional exemption. However, unlike children, qualifying relatives are subject to different tax deductions and credits.

This entry was posted on Sunday, April 6th, 2025 at 10:02 pm and is filed under Tax Related Questions. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.