Qualifying Relative

What Is a Qualifying Relative?

A qualifying relative is a type of dependent defined in U.S. federal tax law. It applies to a person who is not a qualifying child of the taxpayer or of anyone else, but who still relies on the taxpayer for financial support. Common examples include an adult parent, a sibling, or certain other relatives. The rules can also cover some unrelated people who live with the taxpayer for the full year.

How the Tests Work

To be a qualifying relative, a person generally must pass these tests:

• Not a qualifying child: the person cannot be a qualifying child of the taxpayer or of anyone else.
• Relationship or household: the person either has a relationship listed in the tax code, such as a parent or sibling, or lives with the taxpayer all year as a member of the household.
• Income: the person's gross income must fall below an annual limit set by the IRS, which changes over time.
• Support: the taxpayer must provide more than half of the person's total support for the year.
• Joint return: the person generally cannot file a joint return with a spouse.

Because the income limit is adjusted periodically, the current figure should be checked in IRS guidance for the tax year in question.

Why It Matters

Qualifying relative status affects which tax benefits a taxpayer may be able to claim. A qualifying relative can support a claim for the Credit for Other Dependents, but generally cannot be used to qualify for head of household status, with the exception of a dependent parent. Whether a person is a qualifying relative can also influence the taxpayer's filing status options.

Example

A taxpayer pays more than half of the living costs of an elderly parent who lives in a separate home. The parent's gross income is below the annual limit and the parent is not anyone's qualifying child. In this case, the parent may be a qualifying relative of the taxpayer. The rules are detailed, so tax professionals and official IRS publications are the reliable sources for specific situations.