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Qualifying Relative

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IRS Definition

Four tests must be met for a person to be your qualifying relative. The four tests are:

  • Not a qualifying child test,
  • Member of household or relationship test,
  • Gross income test, and
  • Support test.

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To meet the criteria as a qualifying relative, the individual cannot be your qualifying child or the qualifying child of another taxpayer. The individual must also either live with you for the entire year or be on the “relatives who don’t have to live with you” list (See IRS Publication 501).

The individual must have gross income of less than $4,050 (for 2017) and you must provide more than half of the person’s support for the calendar year.

Learn how to address a return or account problem related to qualifying relative. Or, learn how to handle an IRS audit.

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