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

Dependency Exemptions

Qualifying Relative Tests

Topic Summary

In this topic, you learned that dependents who do not meet the tests for qualifying child might meet the slightly different tests to be a qualifying relative. Those tests are:

  • Qualifying child of another taxpayer test
  • Member of household or relationship test
  • Gross income test
  • Support test

To ensure that you cover all these tests, conduct a probing interview using the Interview Tips, Table 2: Dependency Exemption for Qualifying Relative, in the Exemptions/Dependency section of the Volunteer Resource Guide, Exemptions/Dependencies tab.