In tax terms, a "Qualifying Relative" is a person who can be claimed as a dependent on your tax return. To qualify, they must meet specific criteria, including having a gross income below a certain threshold and receiving more than half of their financial support from you. This category includes relatives such as parents, siblings, and even non-relatives who live with you. To claim someone as a Qualifying Relative, they must not be a Qualifying Child of another taxpayer. Additionally, they must be related to you in a specific way, such as being your parent, grandparent, or aunt. Understanding these rules can help maximize your tax benefits.