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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
  1. Not a qualifying child test
  2. Member of household or relationship test
  3. Gross income test
  4. Support 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.

Qualifying relatives

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