In tax terms, a "qualifying relative" is a person who can be claimed as a dependent on your tax return. To qualify, the individual must meet specific criteria, including not being a qualifying child of another taxpayer, having a gross income below a certain threshold, and receiving more than half of their support from you during the year. Additionally, a qualifying relative can include various family members, such as parents, siblings, or even in-laws. The relationship must be established, and the individual must live with you for the entire year or be related to you in a way that meets IRS guidelines.