Filing Requirements and Filing Status - Dependency Definitions - Qualifying Relative

5 important questions on Filing Requirements and Filing Status - Dependency Definitions - Qualifying Relative

How much support must a taxpayer provide a dependent to claim them as a Qualifying Relative?

More than one half.

What is the maximum amount of money a dependent can earn and still be claimed as a Qualifying Relative?

Taxable gross income of $5,300.

What kind of tax filing prevents a dependent from being claimed as Qualifying Relative?

A married dependent filing a joint return usually disqualifies them—unless they were subject to no tax liaiblity and their return was filed solely to receive a refund.
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Where must a dependent be a citizen or resident to be claimed as a Qualifying Relative?

The US or be a resident of the US, Mexico, or Canada

What kind of people may be claimed as a Qualifying Relative?

Family members, including inlaws, but not foster parents or cousins. Or: a non-relative who has lived with the taxpayer for the whole year.

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