Qualifying Relative

Definition qualifying relative for tax exemptions - Find out at Paywizard.org.
Qualifying relative:

  • cannot be your qualifying child or the qualifying child of someone else
  • must have a gross income for this tax year less than $3,400
  • more than half of his or hers total support for this tax year must have been provided by you, but
    • if you are providing more than half of the total support for the dependent with more persons, but no one provides more than a half of the support you can agree that one of these persons can claim the exemption with a Multiple Support Declaration.
  • is a US citizen, US resident, US national or a resident of Canada or Mexico for some part of the year
  • is
    • an unrelated person who must live with you all year as a member of your household at your principal place of residence, or:
    • related to you and does not have to live with you:
      • your child, stepchild, eligible foster child, or a descendant: grandchild
      • your brother, sister, half brother, stepbrother etc.
      • your father, mother, grandparent, or other direct ancestors, but not your foster parent
      • your stepmother or stepfather
      • niece, nephew, uncle, aunt, son in law etc.
  • died in this tax year and meet the criteria above, you still can claim an exemption