http://www.etax.com <br /> <br />There are two different distinctions of dependents: qualifying child and qualifying relative. A dependent must be one of the two classifications. <br /> <br />Qualifying relative must meet all five conditions of relationship, gross income, support, citizenship or residency, and joint return test. <br /> <br />These dependents are required to be related in one of the following ways but don’t have to live with you: children, grandchildren or great-grandchildren who don’t meet the requirements for a qualifying child exemption, brother/sister and step-siblings; niece/nephew; in-laws; parents and step-parents; grandparents and great-grandparents; aunts and uncles related through blood only. <br /> <br />If a non-listed relative or unrelated person lives with you, and has created a domicile in your household for the entire tax year, (temporary absences aside), they may be able to meet the relationship test. <br /> <br />A dependent can’t have a gross income greater than exemption amount to be claimed as a qualifying relative, regardless of the amount of support you have provided. <br /> <br />You have to provide the qualifying relative with over half of their total yearly support. <br /> <br />The relative must be a U.S. citizen or national, although a resident of the U.S., Canada, or Mexico is also eligible. <br /> <br />In order to claim the qualifying relative dependency exemption, the dependent can’t file a joint return with their spouse (if married).
