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:
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 (Tab C).