For someone to be considered your qualifying relative, which must be true?

For someone to be considered a qualifying relative, they must not have gross income of $3,650 or more for the tax year in question. This is a crucial criterion defined by the IRS to ensure that the individual qualifies for dependency exemptions or deductions.

The income threshold is designed to differentiate between those who truly rely on support from the taxpayer and those who maintain a level of self-sufficiency. If their gross income exceeds this limit, they are generally considered to be financially independent and therefore do not meet the definition of a qualifying relative for tax purposes.

Understanding this criterion is essential, as qualifying relatives can provide taxpayers with certain benefits, including potential tax credits. This specific income requirement is a fundamental aspect of determining eligibility for tax benefits stemming from dependent claims.