Qualifying Relative Dependents

If a person who you are supporting is not qualified as a qualifying child dependent, you may still be able to claim tax exemption for him or her as a dependent if he or she meets the qualifying relative dependent tests. If the dependent child fails the dependent child qualifying tests at any steps, the taxpayers should try to see if he or she can qualify as a qualifying dependent relative.

 YES

 NO

 NO

 YES

 NO

 YES

 NO

 YES