Qualifying Relative

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Qualifying Relative — Definition and IRS Guidelines

A qualifying relative is a person you may claim as a dependent on your federal tax return if they meet specific IRS tests. Claiming a qualifying relative can affect your eligibility for certain tax benefits, though personal exemptions for dependents are suspended for tax years 2018–2025 under the Tax Cuts and Jobs Act. Other tax credits and benefits may still apply.

Key takeaways

  • A qualifying relative is one of two dependent types (the other is a qualifying child).
  • To claim someone, evaluate their income, the support you provided, and your relationship or residency.
  • The taxpayer must provide more than half of the person’s support for the year.
  • The dependent must meet several IRS tests (see below) and generally cannot be claimed for the Earned Income Tax Credit (EITC) unless they qualify as a qualifying child.

Tests to determine a qualifying relative

To be claimed as a qualifying relative, the person must meet all of the following:

  1. Not a qualifying child

  2. The person cannot be a qualifying child of the taxpayer or of anyone else.

  3. Relationship or residency

  4. Either the person lived with you all year as a member of your household (if not related), or they are related to you in one of these ways: child, sibling, half-sibling, step-sibling, parent, grandparent, niece, nephew, aunt, uncle, certain in-laws, or step-relatives.

  5. A person who died during the year after living with you, or who was born during the year and lived with you for the remainder of the year, can qualify.

  6. Gross income limit

  7. The person’s gross income must be less than $4,400.

  8. Support test

  9. You must have provided more than half of the person’s total support for the tax year.

  10. Joint return and citizenship/residency

  11. The person cannot file a joint return with a spouse (generally) and must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.

The support test — how it works

When determining whether you provided more than half of someone’s support, compare the total support you supplied to the total support the person received from all sources (including taxable and tax-exempt income, and certain loans). Support includes food, shelter, clothing, medical and dental care, education, and other necessities.

Qualifying child vs. qualifying relative

If a dependent meets the qualifying child rules, they are treated as a qualifying child and not a qualifying relative. Key qualifying child criteria include:
* Relationship (usually your child, stepchild, foster child, or certain siblings)
* Age (under 19, or under 24 if a full-time student; age test waived if permanently disabled)
* Residency with the taxpayer for the required period

A person who meets the qualifying child definition cannot be claimed as a qualifying relative.

Earned Income Tax Credit (EITC) and other credits

  • A person who only meets the qualifying relative tests cannot be used to claim the EITC. To count toward EITC, the person must meet the qualifying child relationship and residency rules (child, stepchild, foster child, sibling, etc.).
  • Although personal exemptions for dependents are suspended through 2025, other tax benefits (for example, child tax credit, child and dependent care credit) may be available depending on the dependent’s status and other eligibility rules.

Special situations

  • Nonrelative household members can qualify if they lived with you the entire year.
  • A person who died or was born during the year may qualify if they otherwise met residency/support requirements for the portion of the year they lived with you.
  • When multiple taxpayers provide support to the same person, special rules determine who may claim the dependent.

Where to get more information

For full details, examples, and special rules (including how to handle multiple-support situations and temporary absences), consult IRS Publication 501, “Dependents, Standard Deduction, and Filing Information.”

Conclusion

A qualifying relative must meet several IRS tests involving relationship/residency, income, and the amount of support provided by the taxpayer. Properly determining dependent status affects eligibility for various tax benefits, so review the IRS rules carefully or consult a tax professional if you’re unsure.