For you to claim a person as your Qualifying Relative, that person must either be:

(a) Related to you (generally by blood, adoption, or through marriage), or

(b) Be a member of your household for the entire year.

There are five tests to determine if you can claim a person as your Qualifying Relative. These tests are as follows:

1) The Not a Qualifying Child Test

If a child meets all the tests to be your qualifying child, that child cannot also be your Qualifying Relative. Also, if that child qualifies to be the Qualifying Child of another person, Read More