The Definition of a "Qualifying Relative" |
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by Israel Torres, Nov 12, 2007 |
As a taxpayer if you have a "qualifying relative" that may enable you to claim several tax benefits. To be claimed as a qualifying relative, the person must meet five criteria first:
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- Gross Income – The dependent earns less than $3,300 in income during the year,
- Total Support – You provide more than half of the dependent's total support during the year,
- Relationship – You are related to the dependent in certain ways, (see Relation tests below)
- Joint Return. – If the dependent is married, the dependent cannot file a joint return with his or her spouse
- Citizenship – The dependent must be a citizen or resident alien of the United States, Canada, or Mexico.
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| To be a taxpayer's qualifying Relative, a person must satisfy these tests:
- Relationship -- the relationship tests for a qualifying relative are:
- All the relations that were included for a "Qualifying Child" mentioned in that article.
- grandson or granddaughter, great grandson or great granddaughter
- stepson or stepdaughter, or adopted child, brother or sister, half-brother or half-sister, step-brother or step-sister
- Father, Mother, or ancestor or either, grandparent, great-grandparent, stepmother or stepfather
- Uncle or Aunt, nephew or niece
- son-in-law, daughter-in-law, brother-in-law, sister-in-law, father-in-law, or mother-in-law
- foster child who was placed in your custody by court order or by an authorized government agency.
- friends, boyfriend or girlfriend, or domestic partner as a dependent under the qualifying relative tests. These qualifying relatives must live with you for an entire year, and must meet all the other criteria for qualifying relatives (gross income, support, citizenship, joint return).
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- Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
- No age restrictions if any of the relations above.
- Support — did not provide more than one-half of his/her own support for the year.
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