[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-7759":3},{"rec_id":4,"title":5,"text":6},"7759","Who is a qualifying relative?","A qualifying relative is a relative who meets the following tests:\r\n\u003Cul>\r\n\u003Cli>\u003Cb>Not a Qualifying Child\u003C/b> - The person can't be your qualifying child or the qualifying child of any other taxpayer.\u003C/li>\r\n\u003Cli>\u003Cb>Relation or Residency\u003C/b> - The person must meet one of the following:\r\n\u003Cul>\u003Cli>\u003Cb>Relation\u003C/b> - The person must be related to you in one of the following ways:\r\n\u003Cul>\u003Cli>Your child, stepchild, foster child, or a descendant of any of them\u003C/li>\r\n\u003Cli>Your brother, sister, half brother, half sister, stepbrother, or stepsister\u003C/li>\r\n\u003Cli>Your father, mother, grandparent, or other direct ancestor, but not a foster parent\u003C/li>\r\n\u003Cli>Your stepfather or stepmother\u003C/li> \r\n\u003Cli>Your nephew or niece\u003C/li>\r\n\u003Cli>Your uncle or aunt\u003C/li>\r\n\u003Cli>Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law\u003C/li>\u003C/ul>\u003C/li>\r\n-OR-\r\n\u003Cli>\u003Cb>Residency\u003C/b> - The person must live with you all year as a member of your household.\u003C/li>\u003C/ul>\u003C/li>\r\n\u003Cli>\u003Cb>Gross Income\u003C/b> - The person's gross income for the year must be less than $5,200.\u003C/li>\r\n\u003Cli>\u003Cb>Support\u003C/b> - You must generally provide more than half of the person's total support (\u003Ca href=\"/freefile2025/answers?faq=7804\">living expenses\u003C/a>) for the year. (See IRS \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=15&form=f_pub_501.pdf\" target=\"_blank\">Publication 501\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a> for an exception)\u003C/li>\r\n\u003C/ul>",1777391488840]