If you would like to see the Qualifying Relative rules from an IRS publication, go to this IRS website for Publication 501, Exemptions, Standard Deduction, and Filing Information, on page 12 Table 5 Overview of the Rules for Claiming an Exemption for a Dependent and on page 18 for specific Qualifying Relative rules - <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p501.pdf">https://www.irs.gov/pub/irs-pdf/p501.pdf</a>
