To be claimed as a qualifying relative, the person must meet ALL

Not a qualifying child - The dependent cannot be a qualifying child of another taxpayer.

Gross Income – The dependent earns less than the personal exemption amount during the year. For 2008, this means the dependent earns less than $3,500.

Total Support – You provide more than half of the dependent's total support during the year.

Relationship – You are related to the dependent in certain ways.

Joint Return – If the dependent is married, the dependent cannot file a joint return with his or her spouse.

Citizenship – The dependent must be a citizen or resident alien of the United States, Canada, or Mexico.

所有跟帖： 

• Is this the new policy? My parents met all qualifications -臭臭妈妈- ♀ (138 bytes) () 01/12/2010 postreply 09:22:01

• 不是新政策。历来如此。 -A-Momy- ♀ (0 bytes) () 01/12/2010 postreply 09:24:09

• resident alien under the tax code has different definition. -thricemom- ♀ (0 bytes) () 01/12/2010 postreply 09:28:53

• 最好搞清楚，不行今年我们也可申请。 -A-Momy- ♀ (0 bytes) () 01/12/2010 postreply 09:31:12

• 嘘，小点儿声吧：） -晴初- ♀ (0 bytes) () 01/12/2010 postreply 09:31:36

• please provide a link to the "definition" -Big_Benz- ♂ (0 bytes) () 01/12/2010 postreply 09:31:44