Qualifying Relative Tests
Requirements for a Qualifying Relative
Individuals who do not qualify as qualifying children may still qualify as dependents if they satisfy the IRS requirements for qualifying relatives.
- Cannot be another taxpayer's qualifying child
- Must meet the gross income test
- Must satisfy the support test
- Must meet the relationship or household member requirement
Note
Unlike qualifying children, qualifying relatives are not subject to an age requirement.
Summary
The qualifying relative rules provide dependency benefits for certain adults and other family members.