Unlike a qualifying child, a qualifying relative can be any age. There's no age test for a qualifying relative.
There are four tests that must be met for a person to be your qualifying relative:
- The person can't be your qualifying child or the qualifying child of any other taxpayer.
- There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children.
- The person either (a) must be related to you in one of the ways listed under relatives who don't have to live with you, or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
- The person's gross income for the year must be less than $4,050.
- There's an exception if the person is disabled and has income from a sheltered workshop.
- You must provide more than half of the person's total support for the year.
- There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children.
For additional information, refer to IRS Pub. 17.