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qualifying relative
(Tax Law)
To be your dependent (defined earlier), a person must be either your qualifying child (defined earlier) or your qualifying relative. Generally, a person is your qualifying relative if that person:
- Lives with or is related to you,
- Does not have $3,200 or more of gross (total) income,
- Is supported (generally more than 50%) by you, and
- Is neither your qualifying child nor the qualifying child of anyone else.
Source : Internal Revenue Service - United States Department of Treasury
Language : English