All glossary terms
Glossary term
Qualifying Relative
A dependent meeting the relationship or member-of-household, gross income, and support tests of Section 152(d).
Related terms
2
Jurisdictions
us
Definition
A qualifying relative provides over half of their support from the taxpayer, has gross income below the exemption-amount threshold (around $5,050 for 2024), and meets relationship/member-of-household requirements.
Examples
- An elderly parent supported by their child and whose gross income is under the threshold can be claimed as a qualifying relative.
Related terms
Translations
ESpariente calificado
ZH合格亲属
DEanspruchsberechtigter Verwandter
FRparent admissible
JA適格親族
Citations
26 U.S.C. · 152(d)
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- TermDependent
- TermQualifying Child
Cited by
- TermHead of Household
- TermDependent
- TermQualifying Child
Primary sources
- IRS: Qualifying relativeVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.