Which support ratio is necessary for a qualifying relative?

To claim someone as a qualifying relative for tax purposes, you must provide more than half of that person's total support during the year. This requirement ensures that the primary support for the individual is actually coming from the taxpayer, reinforcing the notion of dependence necessary for tax benefits associated with dependents.

The support calculation includes various aspects such as food, shelter, clothing, medical expenses, and other necessities. If the taxpayer does not contribute more than half of the support, the individual cannot be claimed as a qualifying relative, regardless of other factors like income or living arrangements.

This rule is central to determining dependents, as the tax code is designed to allocate benefits to those who are primarily responsible for the welfare of other individuals. Thus, to successfully claim a qualifying relative, the support provided must be clearly more than fifty percent.