Step 4. Is Your Qualifying Relative Your Dependent?

A qualifying relative is your... Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) or Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) or Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) or Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn’t violate local law. If the person didn’t live with you for the required time, see Exception to time lived with you , later. Who wasn’t a qualifying child (see Step 1) of any taxpayer for 2025. For this purpose, a person isn’t a taxpayer if the person isn’t required to file a U.S. income tax return and either doesn’t file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples. Who had gross income of less than $5,200 in 2025. If the person was permanently and totally disabled, see Exception to gross income test , later. For whom you provided over half of the person’s support in 2025. But see Children of divorced or separated parents , Multiple support agreements , and Kidnapped child , later.

1. Does any person meet the conditions to be your qualifying relative?

[ ] Yes.

[ ] No.

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test , later.)

[ ] Yes.

[ ] No.

3. Was your qualifying relative married?

[ ] Yes.

[ ] No.

4. Are you filing a joint return for 2025?

[ ] Yes.

[ ] No.

5. Could you be claimed as a dependent on someone else’s 2025 tax return? (If the person who could claim you on their 2025 tax return is not required to file, and isn’t filing a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

[ ] Yes.

[ ] No.