To claim a qualifying relative, you must be able to show that your relative is actually dependent on you. You must be their primary source of financial support, and no one else should be able to claim them as a dependent. For example, imagine your 25-year-old niece has lived in your household for two years, is a full-time college student, and does not have a job. You pay for her daily needs and college tuition. In this case, your niece fulfills all the requirements for a qualifying relative and can be claimed as your dependent on your tax return.
Qualifying Relative Tests
Anyone you claim as a qualifying relative must pass multiple tests to ensure they are actually your dependent. Whether you intend to claim either a qualifying child or qualifying relative, your dependent:
Can’t claim their own dependentsCan’t be married and filing a joint return (with some exceptions)Must be a citizen, national, or resident alien of the United States, or must be a resident of Canada or Mexico
Your dependent also must pass the following tests to be claimed as a qualifying relative:
Not a qualifying-child testMember of household or relationship testGross income testSupport test
Qualifying Child Test
A taxpayer can claim a dependent as a qualifying child or qualifying relative, but not both. A qualifying child is typically the taxpayer’s biological or adopted child, but may be a stepchild or a foster child. A sibling, half-sibling, or step-sibling may also qualify as a qualifying child. A qualifying child must meet be younger than the taxpayer and be under age 19 or a full-time student under 24 years old. The age requirement does not apply if the qualifying child is permanently and totally disabled during the tax year. If your dependent meets these criteria, then they are a qualifying child, not a qualifying relative.
Member of Household or Relationship Test
The dependent must meet certain relationship tests. A qualifying relative is typically a family member, and the relationship is not always biological—a sister-in-law could be claimed as a qualifying relative, for example. An unrelated individual who lived with the taxpayer for the entire year could also satisfy this criterion.
Gross Income Test
The qualifying relative’s gross income must be under the threshold amount. In 2021, the amount was $4,300. Gross income includes taxable unemployment compensation, Social Security benefits, and school grants.
Support Test
The taxpayer must have provided more than 50% of the person’s total support to claim that person as a qualifying relative. The taxpayer’s contribution must be measured against all types of support the dependent received, including taxable income, tax-exempt income, and loans. For example, you provided $3,000 in support toward your father during the year, and your father received Social Security benefit payments of $4,000 and help from your siblings. Your father’s total support was $9,000 that year. Since you contributed only $3,000 (33%) of that amount, you can’t claim your father as a qualifying relative. In some cases, someone may receive support from multiple people. The people who provide more than 10% of the dependent’s total support will need to agree on in writing who will claim the dependent (only one of the dependent’s supporters may claim them). The taxpayer claiming the deduction must file Form 2120.
