Qualifying relative

What it means

A parent is on the relationship list in their own right, so unlike the catch-all category they do not have to share the taxpayer's home.

What is required is that the taxpayer provides over half of the person's support for the year, that the person's gross income is under a threshold set annually, and that they are not somebody else's qualifying child.

Where several people share the cost and none reaches half, a multiple support agreement can move the claim to one of them.

Why it matters

It is the test a caregiver is measured against, and the two halves fail for opposite reasons: the residence rule people expect does not apply, and the income rule they do not expect often does.

It also decides eligibility for other things that reference it, including head of household.

When you are likely to meet it

• When working out whether a parent can be claimed.
• When siblings are splitting the cost of a parent's care.

Related terms

• DependentSomebody who relies on you. It is a defined term in tax and in benefit programs, and it is not a category in inheritance law at all.
• Head of householdA filing status an unmarried child supporting a parent can reach without the parent living with them, if three separate conditions are all met.
• Medical expense deductionWhat you paid for a parent's care may be deductible even if their income is too high to claim them.
• Multiple support agreementHow one of several children can claim a parent when none of them pays half.

Official sources

The authority this page describes, at the agency that publishes it. Sahvelo does not restate a rule from a secondary source.

• IRS Publication 501 (opens in a new tab)

Sahvelo guidance that uses this

• Caregiving and work