What is a Qualifying Relative?
For a person to be a qualifying relative of a taxpayer, the four tests for qualifying relatives
below must all be met. If the four tests for qualifying relative dependents are met, the taxpayer may claim a tax
exemption for dependent as well as personal tax exemptions.
Four qualifying relative dependent tests
Not a qualifying child test
Member of household or relationship test
Gross income test
Table for tests of Qualifying Relative Dependents
The Table that summarizes the tests to be a qualifying relative is found in the IRS publication 17. The table below shows the tests for qualifying relatives in
the tax year 2007.