Qualifying Relative
/ˈkwɒlɪfaɪɪŋ ˈrɛləˌtɪv/
Definitions
- (n.) A person who meets specific IRS criteria allowing a taxpayer to claim them as a dependent for tax purposes.
To claim the qualifying relative exemption, the individual must earn below the income threshold set by the IRS.
Forms
- qualifying relative
- qualifying relatives
Related terms
See also
Commentary
The term applies primarily in U.S. tax law for dependency and exemption claims; precise criteria include relationship, gross income, and support tests.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.