Several conditions 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.
A qualifying relative allows you to claim an additional exemption and reduce your taxable income.