Which requirement must a qualifying relative meet regarding gross income?

For a qualifying relative, one of the key requirements is that their gross income must be less than a specified threshold for the tax year. In this context, the correct answer highlights that the gross income limit is set at less than $3,650, with exceptions made for individuals who are disabled. This limit is significant because it helps determine whether the taxpayer can claim someone as a qualifying relative for tax purposes, which in turn impacts eligibility for certain tax benefits and deductions.

The gross income test is crucial in distinguishing qualifying relatives from other potential dependents, such as qualifying children, who have different criteria. The stipulation regarding exceptions for disabled individuals indicates that there is sensitivity in the tax code for people who may not be able to earn income due to disability, reflecting a broader understanding of the needs of taxpayers with dependents who face additional challenges.

This threshold and the associated guidelines are part of the IRS regulations that help to ensure that claims for dependents are made in accordance with the law, thus preventing any misuse of dependent claims.