Tax Filing Help
 

Qualifying Relative Dependents

If a person who you are supporting is not qualified as a qualifying child dependent, you may still be able to claim tax exemption for him or her as a dependent if he or she meets the qualifying relative dependent tests. If the dependent child fails the dependent child qualifying tests at any steps, the taxpayers should try to see if he or she can qualify as a qualifying dependent relative.

Is the person a qualifying child of anyone? Arrow rightYES Not a qualifying person

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 NO

Qualifying relative dependent tests Arrow rightNO Not a qualifying person

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 YES

Gross income test for dependent Arrow rightNO Not a qualifying person

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 YES

Total Support Test Arrow rightNO Not a qualifying person

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 YES

Qualifying dependent relative