What distinguishes a qualifying relative?

A qualifying relative is primarily defined by the support test, which states that the taxpayer must provide more than half of the individual's total support for the year. This is a key criterion in determining whether a taxpayer can claim someone as a dependent under the qualifying relative category.

To further clarify, while having no income or living in the same household can be factors in assessing dependency status, they do not solely qualify someone as a relative. A qualifying child has specific criteria distinct from a qualifying relative, including age and residency requirements, which differentiates it from the broader category of qualifying relatives. Hence, the requirement of providing more than half of a person's support is crucial, making it the definitive criterion for classifying someone as a qualifying relative.