What Is a Qualifying Relative?

A qualifying relative is a person you support who doesn't meet the rules for a qualifying child but still qualifies as your dependent. They must have gross income below $5,050 (for 2024), you must provide more than half their support, and they must be related to you (or have lived with you all year). They can be any age — this often covers elderly parents or other adults you support. A qualifying relative doesn't unlock the Child Tax Credit, but they can be counted as a dependent for filing status and other purposes. They must also have a valid Social Security number or ITIN.