Which of the following best describes a Qualifying Relative?

A Qualifying Relative is defined in tax law as an individual who meets specific criteria, including certain relationship and support tests, but who does not qualify as a qualifying child of the taxpayer. This means that for someone to be considered a Qualifying Relative, they must either be related to the taxpayer in certain ways or must reside with the taxpayer, and the taxpayer must provide more than half of their support for the year.

The choice referring to this concept clearly encapsulates the essence of a Qualifying Relative—the two main tests are relationship (which includes not being a qualifying child) and support. In contrast, the other options do not fully capture the required criteria:

• The definition related to the taxpayer's sibling or parent omits the context of support and relationship requirements crucial to classifying someone as a Qualifying Relative.
• The notion of earning more than the personal exemption amount is not correct, as it disregards the support test and does not consider how income affects classification.
• Lastly, stating that the individual is a qualifying child of another taxpayer directly contradicts the definition of a Qualifying Relative, as it specifies that they cannot be classified as such.

Thus, the first choice accurately reflects the criteria for being a Qualifying Relative under tax law.