Qualifying Relative
A qualifying relative allows you to claim an additional exemption and reduce your taxable income.
There are however several tests that must be met before an individual can qualify as your relative. Namely,
He or she cannot also be claimed as a qualifying child.
That individual must be a member of your household or be related to you in a specific way.
The gross income of your relative, in the form of money, property rental, services, or unemployment compensation must be less than $3,700.
You must have provided more than half of that person’s total support during the year for he or she to qualify.