Qualifying Relative
by
Irene van Beveren
—
last modified
Nov 26, 2010 04:09 PM
Definition qualifying relative for tax exemptions - Find out at Paywizard.org.
Qualifying relative:
- cannot be your qualifying child or the qualifying child of someone else
- must have a gross income for this tax year less than $3,400
- more than half of his or hers total support for this tax year must have been provided by you, but
- if
you are providing more than half of the total support for the dependent
with more persons, but no one provides more than a half of the support
you can agree that one of these persons can claim the exemption with a Multiple Support Declaration.
- if
you are providing more than half of the total support for the dependent
with more persons, but no one provides more than a half of the support
you can agree that one of these persons can claim the exemption with a Multiple Support Declaration.
- is a US citizen, US resident, US national or a resident of Canada or Mexico for some part of the year
- is
- an unrelated person who must live with you all year as a member of your household at your principal place of residence, or:
- related to you and does not have to live with you:
- your child, stepchild, eligible foster child, or a descendant: grandchild
- your brother, sister, half brother, stepbrother etc.
- your father, mother, grandparent, or other direct ancestors, but not your foster parent
- your stepmother or stepfather
- niece, nephew, uncle, aunt, son in law etc.
- an unrelated person who must live with you all year as a member of your household at your principal place of residence, or:
- died in this tax year and meet the criteria above, you still can claim an exemption
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