You can claim the person as a qualifying relative if all these tests are met
- Live in your household the entire year or are related to you. Temporary absences are ignored
- gross income for 2023 less than $4,700
- you provide over ½ their support
- They aren't a qualifying child of another taxpayer
- Unmarried, if married doesn't file a joint return unless filed only to claim a refund of taxes paid when neither spouse is required to file and no tax liability for either spouse if separate returns were filed
- A U.S. citizen, resident alien or national, or a resident of Mexico or Canada
This answer has been verified for accuracy by an Intuit expert employee
