Dependents: Qualifying Relative Tests
Quick answer
Someone who is not a qualifying child may still be a dependent as a qualifying relative by passing four tests: not anyone's qualifying child, gross income under an annually indexed limit, more than half of their support provided by the taxpayer, and a listed relationship or full-year household membership. IRC Section 152(d) governs.
Qualifying Relative Tests is tested on EA Exam Part 1 (Preliminary Work & Taxpayer Data). Primary IRS reference: IRC §152(d).
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About this EA exam topic
When someone is not a qualifying child, the EA exam asks whether they can still be claimed as a qualifying relative. This is a four-part test: not a qualifying child, a gross-income limit, a support test (you provide more than half), and a relationship-or-member-of-household test.
Part 1 fact patterns hide the gross-income ceiling and the support math. Expect questions about supporting an elderly parent, a non-relative who lived with the taxpayer all year, or someone whose own income just crosses the limit.
What you'll be tested on
- The four qualifying-relative tests and how they differ from qualifying child
- The gross-income limit and what counts toward it
- The "more than half support" calculation, including multiple-support agreements
- Relationship vs. member-of-household alternatives
How to prepare
- Always rule out qualifying child first. A person can only be one or the other.
- Practice support-percentage math and multiple-support agreement questions.
- Memorize what income is excluded from the gross-income test.
Practice questions for Qualifying Relative Tests
What this topic covers
Qualifying Relative Tests appears in Part 1: Individual Taxation within the Preliminary Work & Taxpayer Data domain. VantageEA practice questions focus on how dependents rules are applied in realistic EA exam fact patterns.
What candidates practice
Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRC §152(d), IRS Publication 501. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.
Related practice-question themes include dependents, qualifying-relative, gross-income-test.
Topic overview
Official IRS sources
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Frequently asked questions
What are the qualifying-relative tests?
Not a qualifying child, gross-income limit, support test, and relationship/member-of-household test.
Which part covers this?
Part 1 (Individuals), in taxpayer data and dependents.
Reference?
IRS Publication 501.
Continue studying
More Preliminary Work & Taxpayer Data topics from Part 1
Dependents: Qualifying Child Tests
Preliminary Work & Taxpayer Data
Filing Requirements: Filing Requirements & Deadlines
Preliminary Work & Taxpayer Data
Filing Status: Filing Status Determination Rules
Preliminary Work & Taxpayer Data
Tax Credits: CTC, Dependent Care, Education Credits
Deductions & Credits
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