C-4
Table 2: Qualifying Relative Dependents
You must start with Table 1. (To claim a qualifying relative dependent, you must first meet the Dependent Taxpayer,
Joint Return and Citizen or Resident Tests in steps 1-4 of Table 1)
Probe/Act ion: Ask the taxpayer:
step
1
Is the person your qualifying child or the qualifying child
of any other taxpayer? A child isn’t the qualifying child
of any other taxpayer if the child’s parent (or any other
person for whom the child is defined as a qualifying
child) isn’t required to file a U.S. income tax return or
files an income tax return only to get a refund of income
tax withheld.
If YES, the person isn’t a qualifying relative.
(See Table 1: All Dependents)
If NO, go to Step 2.
step
2
Was the person your son, daughter, stepchild, foster
child, or a descendant of any of them (i.e., your
grandchild)? OR
Was the person your brother, sister, half brother, half
sister, or a son or daughter of any of them? OR
Was the person your father, mother, or an ancestor or
sibling of either of them? OR
Was the person your stepbrother, stepsister,
stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-
law?1
If NO, go to Step 3.
If YES, go to Step 4.
Note: The relatives listed in Step 2 are
considered “Relatives who don’t have to live
with you”
Note: To enter into TaxSlayer a qualifying
relative who did not live with the taxpayer
more than 6 months, choose “Other reasons”
from the months dropdown menu.
step
3
Was the person any other person (other than your
spouse) who lived with you all year as a member of
your household?2
If NO, you can’t claim this person as a
dependent.
If YES, go to Step 4.
Note: There are exceptions for kidnapped
children; a child who was born or died during
the year; certain temporary absences—school,
vacation, medical care, etc.
Divorced or separated spouse. If you
obtained a final decree of divorce or separate
maintenance during the year, you can’t take
your former spouse as a dependent. This rule
applies even if you provided all of your former
spouse’s support.
step
4
Did the person have gross income of less than $4,300
in 2020?3
If NO, you can’t claim this person as a
dependent.
If YES, go to Step 5.
continued on next page
Footnotes
1 An adopted child is treated the same as a natural child for the purposes of determining whether a person is related to you in any of these ways. For
example, an adopted brother or sister is your brother or sister. An adopted child includes a child who was lawfully placed with a person for legal
adoption. Any of these relationships that were established by marriage aren’t ended by death or divorce.
2 A person doesn’t meet this test if at any time during the year the relationship between you and that person violates local law.
3 For purposes of this test, the gross income of an individual who is permanently and totally disabled at any time during the year doesn’t include income
for services the individual performs at a sheltered workshop. Gross income means all income the person received in the form of money, goods,
property and services, that isn’t exempt from tax. Don’t include Social Security benefits unless the person is married filing a separate return and lived
with their spouse at any time during the tax year or if 1/2 the Social Security benefits plus their other gross income and tax exempt interest is more
than $25,000 ($32,000 if MFJ).
