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Deductions & credits
Possibly, they may be eligible as Qualifying Relatives.
A qualifying relative must meet general rules for dependents and pass these tests:
- They're your qualifying child or the qualifying child of any other taxpayer Not a qualifying child
- Lives with you all year as a member of your household or is a specific type of relative. Member of household or relationship
- Has gross income under $5,050 in 2024 or $5,200 in 2025. Gross income
- Gets more than half their financial support from you" Support
You can refer to the IRS publication Dependents for more details.
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‎February 12, 2025
11:55 AM