Page 70 - Interest Income - Individuals

Qualified Relative

 Four tests must be met for a person to be
your qualifying relative.
 The four tests are:

1. Not a qualifying child test,
2. Member of household or relationship

test,
3. Gross income test, and
4. Support test.

Age. Unlike a qualifying child, a qualifying

relative can be any age. There is no age test for

a qualifying relative.
Kidnapped child. You may be able to treat a

child as your qualifying relative even if the

child has been kidnapped. See Pub. 501 for
details.

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