Qualifying Relative
A "Qualifying Relative" is a term used in tax law to identify a person who can be claimed as a dependent on your tax return. To qualify, the relative must meet specific criteria, including being related to you, living with you for more than half the year, and having a gross income below a certain threshold. This designation can help taxpayers receive additional deductions and credits.
To be considered a qualifying relative, the individual must also rely on you for financial support. This means you must provide more than half of their total support during the year. Common examples of qualifying relatives include parents, siblings, and grandchildren.