How is Jeff classified regarding Dale's support?

In determining how Jeff is classified regarding Dale's support, the classification as a "Qualifying Relative" is based on specific criteria outlined in tax regulations. To be considered a qualifying relative, Jeff must meet several tests:

1. Relationship or Member of Household: Jeff must be related to Dale in some defined way, such as being a relative or living with Dale for the entire year as a member of their household.

2. Gross Income Test: Jeff's gross income cannot exceed a certain threshold set for the tax year, which limits the amount he can earn while still being considered a dependent.

3. Support Test: Dale must provide more than half of Jeff’s total support for the year. This means that Dale's contributions to Jeff's living expenses, food, medical care, and other necessities must surpass what Jeff can provide for himself.

4. Not a Qualifying Child: Jeff cannot be claimed as a qualifying child by Dale or anyone else. This can often occur when the individual is too old or does not meet specific qualifications tied to age, full-time student status, or permanent residence with Dale.

Being classified as a qualifying relative means that Jeff meets these specific criteria, allowing Dale to potentially claim Jeff as