He/she may be a “qualifying relative” dependent if:

…He/she is not filing a joint return with anyone else

.…He/she does not file a tax return claiming someone else as a dependent


…His/her gross income was $4,050 or less.  Social Security benefits that are not taxable do not count against this limit.
…You provided more than 1/2 his/her support for the year.

…He/she is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year.