Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependency Exemptions

Qualifying Relative Tests

Tests for Qualifying Relative

Dependents who do not meet the tests for qualifying child might meet the slightly different tests for a qualifying relative. In addition to the dependent taxpayer, joint return, and citizen or resident tests, there are four more tests that must be met for a person to be a qualifying relative. These tests are:

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

Unlike a qualifying child, a qualifying relative can be any age. Each of these tests is included in the Interview Tips, Table 2: Dependency Exemption for Qualifying Relative, in the Volunteer Resource Guide, Exemptions/Dependencies tab.

Click here to view the Interview Tips, Table 2: Dependency Exemption for Qualifying Relative, from the Volunteer Resource Guide, Exemptions/Dependencies tab.

Interview Tips, Table 2: Dependency Exemption for Qualifying Relative

Interview Tips, Table 2: Dependency Exemption for Qualifying Relative