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Age. Unlike a qualifying child, a qualifying rela- tive can be any age. There is no age test for a qualifying relative. Kidnapped child. You can treat a child as your qualifying relative even if the child has been kidnapped, but the following statements must be true. 1. The child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a member of your fam- ily or the child's family. 2. In the year the kidnapping occurred, the child met the tests to be your qualifying relative for the part of the year before the date of the kidnapping. 3. In the year of the child’s return, the child met the tests to be your qualifying relative for the part of the year following the date of the child’s return. This treatment applies for all years until the earlier of: 1. The year there is a determination that the child is dead, or 2. The year the child would have reached age 18. Not a Qualifying Child Test A child isn't your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Example 1. Your 22-year-old child, who is a student, lives with you and meets all the tests to be your qualifying child. This child isn't your qualifying relative. Example 2. Your 2-year-old child lives with your parents and meets all the tests to be their qualifying child. This child isn't your qualifying relative. Example 3. Your 30–year-old child lives with you. This child isn’t a qualifying child be- cause the age test isn’t met. This child may be your qualifying relative if the gross income test and the support test are met. Example 4. Your 13-year-old grandchild only lived with you for 5 months during the year. Your grandchild isn’t your qualifying child be- cause the residency test isn’t met. Your grand- child may be your qualifying relative if the gross income test and the support test are met. Child of person not required to file a return. A child isn't the qualifying child of any other tax- payer and so may qualify as your qualifying rel- ative if the child's parent (or other person for whom the child is defined as a qualifying child) isn't required to file an income tax return and ei- ther: • Doesn't file an income tax return, or • Files a return only to get a refund of in- come tax withheld or estimated tax paid. Example 1—return not required. You support an unrelated friend and your friend’s 3-year-old child, who lived with you all year in your home. Your friend has no gross income, isn't required to file a 2022 tax return, and doesn't file a 2022 tax return. Both your friend and your friend’s child are your qualifying rela- tives if the support test is met. Example 2—return filed to claim refund. The facts are the same as in Example 1, except your friend had wages of $1,500 during the year and had income tax withheld from your friend’s wages. Your friend files a return only to get a re- fund of the income tax withheld and doesn't claim the earned income credit or any other tax credits or deductions. Both your friend and your friend’s child are your qualifying relatives if the support test is met. Example 3—earned income credit claimed. The facts are the same as in Exam- ple 2, except your friend had wages of $8,000 during the year and claimed the earned income credit. Your friend's child is the qualifying child of another taxpayer (your friend), so you can't claim your friend's child as your qualifying rela- tive. Also, you can't claim your friend as your qualifying relative because of the gross income test explained later. Child in Canada or Mexico. You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. If the child doesn't live with you, the child doesn't meet the residency test to be your qualifying child. How- ever, the child may still be your qualifying rela- tive. If the persons the child does live with aren't U.S. citizens and have no U.S. gross income, those persons aren't “taxpayers,” so the child isn't the qualifying child of any other taxpayer. If the child isn't the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. You can't claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U.S. citizen, U.S. resident alien, or U.S. national. There is an ex- ception for certain adopted children who lived with you all year. See Citizen or Resident Test, earlier. Example. You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your parent and have no income. You are single and live in the United States. Your parent isn't a U.S. citizen and has no U.S. income, so your parent isn't a “taxpayer.” Your children aren't your qualifying children because they don't meet the residency test. But because they aren't the qualifying children of any other taxpayer, they may be your qualifying relatives and you may be permitted to claim them as de- pendents. You may also be able to claim your parent as a dependent if the gross income and support tests are met. Member of Household or Relationship Test To meet this test, a person must either: 1. Live with you all year as a member of your household, or 2. Be related to you in one of the ways listed under Relatives who don't have to live with you below. If at any time during the year the person was your spouse, that person can't be your qualify- ing relative. Relatives who don't have to live with you. A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test. • Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.) • Your brother, sister, half brother, half sis- ter, stepbrother, or stepsister. • Your father, mother, grandparent, or other direct ancestor, but not foster parent. • Your stepfather or stepmother. • A son or daughter of your brother or sister. • A son or daughter of your half brother or half sister. • A brother or sister of your father or mother. • Your son-in-law, daughter-in-law, fa- ther-in-law, mother-in-law, brother-in-law, or sister-in-law. Any of these relationships that were established by marriage aren't ended by death or divorce. Example. In 2016, you and your spouse began supporting your spouse’s unmarried pa- rent, G. Your spouse died in 2021. Despite your spouse’s death, G continues to meet this test, even if G doesn't live with you. You can claim G as a dependent if all other tests are met, includ- ing the gross income and support tests. Foster child. A foster child is an individual who is placed with you by an authorized place- ment agency or by judgment, decree, or other order of any court of competent jurisdiction. Joint return. If you file a joint return, the per- son can be related to either you or your spouse. Also, the person doesn't need to be related to the spouse who provides support. For example, you provide more than half the support of your spouse’s stepparent. Your spouse’s stepparent may be your qualifying rel- ative even if the stepparent doesn't live with you. However, if you and your spouse file sepa- rate returns, your spouse's stepparent can be your qualifying relative only if the stepparent lives with you all year as a member of your household. Temporary absences. A person is considered to live with you as a member of your household during periods of time when one of you, or both, is temporarily absent due to special circumstan- ces, such as: • Illness, • Education, • Business, • Vacation, • Military service, or • Detention in a juvenile facility. If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Death or birth. A person who died during the year, but lived with you as a member of your household until death, will meet this test. The Page 18 Publication 501 (2022)