What is an aspect of determining a person's dependency status as a qualifying relative?

To establish a person's dependency status as a qualifying relative, one of the essential considerations is checking their support level. A qualifying relative must receive more than half of their financial support from the taxpayer. This requirement helps determine the degree of financial dependency and ensures that the taxpayer is providing substantial assistance to the individual in question.

Support level assessment ensures that the dependency claim is valid and aligns with IRS guidelines. This involves evaluating all sources of income and support received by the potential qualifying relative to confirm that the taxpayer contributes over 50% of the total support they receive. In doing so, it provides clarity on the financial relationship and the intent behind claiming the individual as a dependent.

While family relationship verification, determining outside income sources, and confirming housing status may provide additional context, they do not directly impact the determination of dependency in terms of financial support, which is the critical factor in this case. Therefore, assessing the support level is central to correctly identifying a qualifying relative.