Dependent: Qualifying Relative

Qualifying Relative

Qualifying Relative As a Dependent

IMPORTANT TAX LAW CHANGE: Exemptions were suspended by the Tax Cuts and Jobs Act of 2017. You can’t claim any exemptions on your taxes for any tax years between 2018 and 2025.  However, various tax credits may be available for your dependents under this 2017 tax act.  As a result, the below discussion is still relevant in the determination of the availability of  certain tax credits such as the child tax credit, the additional child tax credit, other dependent credit, or the earned income tax credit that are tied into the definition of dependent.

A taxpayer may claim an exemption on his or her federal income tax return for each person he or she can claim as a dependent.  A person can be claimed as a dependent only if he or she is a “qualifying child” or a “qualifying relative” of the taxpayer. This article explores the following requirements for claiming a dependency exemption based on being a qualified relative.


Disclaimer: This Alert has been prepared and published for informational purposes only and is not offered, nor should be construed, as legal advice. For more information, please see the firm’s full disclaimer.

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From their offices in Philadelphia, PA, the law firm of Steven J. Fromm & Associates, P.C. provides a full range of estate planning, probate and estate administration, tax, business and corporate legal services to clients throughout eastern Pennsylvania and the Delaware Valley, the Lehigh Valley Area, the Five-County Area, Bucks County, Delaware County, Montgomery County, Chester County, Philadelphia County, Berks County, Lehigh County, Lancaster County, York County, Harrisburg, Norristown, Doylestown, Media, West Chester, Allentown, Lancaster, and Reading.