What relationship is needed to claim someone as your qualifying relative?

To claim someone as your qualifying relative, it is essential that the individual meets specific relationship and financial criteria. The definition of a qualifying relative is broader than that of a qualifying child, allowing for a range of relationships, provided they fall within specific guidelines.

A qualifying relative can be a dependent relative, which may include parents, grandparents, siblings, or other relatives, as long as they meet the criteria set by the IRS such as income limits and residency requirements. Additionally, the person must not be a qualifying child of the taxpayer or anyone else.

The other options do not meet the necessary criteria. A spouse does not qualify under the definition of a relative for this purpose because they are treated separately in tax filings. A child or stepchild is specific to the definition of qualifying children, while a neighbor does not fall into the qualifying relative category at all. Therefore, having a dependent relative who meets the guidelines is the only correct answer here.