To claim a qualifying relative as a dependent on your 2025 tax return, you must meet specific IRS criteria. A qualifying relative is not a qualifying child and must satisfy four main tests: relationship, gross income, support, and residency. The IRS defines these tests in Publication 501 and Form 2120, which are referenced below.
Qualifying Relative Tests
- Relationship Test: The person must be related to you in one of the ways listed in IRS Publication 501 (e.g., parent, sibling, grandparent, or other specified relatives) or must have lived with you all year as a member of your household.
- Gross Income Test: The person’s gross income for 2025 must be less than $5,200.
- Support Test: You must provide more than half of the person’s total support for the year. If multiple people contribute to the support, a multiple support agreement (using Form 2120) may apply.
- Residency Test: The person must either live with you all year as a household member or be related in a way that does not require residency.
Multiple Support Agreements
If more than one person provides over half of the qualifying relative’s support, you may still claim them as a dependent under a multiple support agreement. To do this, you must file Form 2120, Multiple Support Declaration. Each other eligible person (someone who could have claimed the relative but didn’t because they did not pay more than half of the support) must provide a signed statement waiving their right to claim the dependent for that year. The signed statement must include:
- The calendar year the waiver applies to,
- The name of the qualifying relative,
- The eligible person’s name, address, and Social Security Number.
Additional Requirements
- The person you claim must be a U.S. citizen, U.S. resident alien, U.S. national, or resident of Canada or Mexico (as per Publication 504).
- You cannot claim someone as a dependent if they file a joint return, unless that return is filed only to claim a refund of withheld income tax or estimated tax paid.
- You cannot claim someone as a qualifying relative if they are already claimed as a qualifying child by another taxpayer.
Source:
Publication 501: Dependents, Standard Deduction, and Filing Information
Disclaimer: Always verify details with the most current IRS forms and instructions from the Federal or State Department of Revenue. For complex situations, consult a tax professional or attorney.