Qualifying Relative
A qualifying relative is a dependent who is not a qualifying child but meets four tests: not a qualifying child, relationship or member of household, gross income under the threshold ($5,050 in 2025), and taxpayer provides more than half their support.
Exam Tip
Qualifying relative: NOT a qualifying child, income < $5,050, taxpayer provides >50% support. No EITC or CTC. Multiple support = Form 2120.
What is a Qualifying Relative?
A qualifying relative is a second type of dependent that does NOT need to meet the age or residency tests of a qualifying child.
The Four Tests
| Test | Requirement |
|---|---|
| Not a Qualifying Child | Cannot be anyone's qualifying child |
| Relationship OR Member of Household | Family member OR lives with taxpayer all year |
| Gross Income | Under $5,050 (2025) |
| Support | Taxpayer provides MORE than half of support |
Qualifying Relative vs. Qualifying Child
| Feature | Qualifying Child | Qualifying Relative |
|---|---|---|
| Age test | Yes (under 19/24) | No |
| Residency | >Half year | All year (unless family) |
| Income test | No | Yes ($5,050) |
| Support test | Child < 50% own | Taxpayer > 50% |
| EITC eligible | Yes | No |
| CTC eligible | Yes | No |
Multiple Support Agreement
If no single person provides >50% support, Form 2120 allows one person who provided >10% to claim the dependent.
Exam Alert
Qualifying relatives do NOT qualify for EITC or Child Tax Credit -- only the dependency deduction (and Other Dependents Credit of $500). Gross income test uses taxable income only (tax-exempt Social Security excluded).
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Qualifying Child
A qualifying child is a dependent who meets four tests: relationship, age (under 19 or 24 if student, or permanently disabled), residency (lived with taxpayer more than half the year), and support (child did not provide more than half their own support).
Filing Status
Filing status is a classification that determines a taxpayer's tax rate schedule, standard deduction amount, and eligibility for certain credits and deductions, with five options: Single, MFJ, MFS, HOH, and QSS.
Standard Deduction
The standard deduction is a fixed dollar amount that reduces taxable income, available to taxpayers who do not itemize deductions, with amounts varying by filing status and adjusted annually for inflation.
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