What is a qualifying relative?

If a relative doesn't meet the requirements to be a qualifying child, you may still claim them as a dependent if they meet the following requirements to be a qualifying relative.

• Member of Household or Relationship - The person must either live with you for the entire year or they must be related to you in any of the following ways:
  • Child (including a foster child, stepchild, or adopted child) or a descendant of your child (grandchild, etc.)
  • Brother, sister, half-brother, half-sister, stepbrother, stepsister
  • Father, mother, grandparent, or other direct ancestor (great grandparent, etc.)
  • Stepfather or stepmother
  • Aunt, uncle, niece or nephew
  • Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
  If the person was not related to you, they may still be considered as living with you for the entire year if they were temporarily absent for a qualifying reason like illness, education, business, vacation, military service, or detention in a juvenile facility.
• Gross Income - The person's gross income for the year must be less than $5,200.
• Support - You must have provided more than half of the support for the individual.
• Nationality - The child must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. If an adopted child is a child who doesn't meet this requirement, they still qualify if they lived with you for the entire year.

For additional answers to commonly asked questions about dependents and qualifying children, click the More Information link on the Your Dependents and Qualifying Children screen.

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