what is a qualifying relative 
a qualifying relative designated by the internal revenue service irs can be claimed as a dependent by a taxpayer assuming the taxpayer provided considerable financial support for the relative during the tax year the tax cuts and jobs act suspended the deduction for qualifying relative exemptions for tax years 2018 through 2025 however taxpayers may claim other tax benefits such as the child tax credit earned income tax credit and child and dependent care credit 1understanding qualifying relativesa taxpayer can claim a dependent and receive potential tax credits that may accompany the addition of that person to the household a qualifying relative is one of two types of dependents you can claim on your tax return the other dependent is a qualifying child 2before claiming someone as a qualifying relative you must examine how much income your relative makes how much support you provide for them and your relationship with them the irs uses several tests to define a qualifying relative irs qualifying relative teststo claim someone as a qualifying relative they must meet certain criteria set out by the internal revenue service irs if you claim a qualifying relative your dependent cannot claim their own dependents cannot be married and file a joint return and must be a citizen national or resident alien of the united states or a resident of canada or mexico other criteria you and they must meet are irs guidelinesirs publication 501 exemptions standard deductions and filing information provides details about meeting the qualifying tests information about being a qualifying child filing as head of household special custody and residency situations and other deductions this official publication gives detailed information on how to file when multiple taxpayers provide support for the same person limits of earning a salary hourly wages or receiving money from other sources to stay under the limit for a qualifying relative and what qualifies a person as living temporarily away from the taxpayer 3