What is the qualifying relative support test?

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Multiple Choice

What is the qualifying relative support test?

The qualifying relative support test asks whether you provide more than half of a qualifying relative’s total support for the year. Support means the money and in-kind help needed for basic living costs—shelter, food, clothing, medical care, transportation, and other essentials. You compare the amount you contribute to the relative’s total support from all sources, and you must provide more than half of that total to meet the test. If the relative’s own income or others contribute more than half, the test isn’t met and you generally can’t claim them as a dependent for the exemption. This test is one piece of determining qualifying relatives, which also involves relationship or household rules and the relative’s gross income limits, and not being a qualifying child of someone else.

The qualifying relative support test asks whether you provide more than half of a qualifying relative’s total support for the year. Support means the money and in-kind help needed for basic living costs—shelter, food, clothing, medical care, transportation, and other essentials. You compare the amount you contribute to the relative’s total support from all sources, and you must provide more than half of that total to meet the test. If the relative’s own income or others contribute more than half, the test isn’t met and you generally can’t claim them as a dependent for the exemption. This test is one piece of determining qualifying relatives, which also involves relationship or household rules and the relative’s gross income limits, and not being a qualifying child of someone else.

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