If a person does not meet the qualifying child tests, they may still qualify as a dependent relative. The requirements include:
• Relationship or residence: The person can be a parent, grandparent, in‑law, aunt, uncle, sibling, or other relative. Non‑relatives may qualify if they live with you all year as a member of your household.
• Support test: You must provide more than half of the person’s total support for the year.
• Income test: The person’s gross income must be below the annual exemption amount (for 2024 it is $4,700; this figure is adjusted most years).
• Not a qualifying child: The person cannot be a qualifying child of another taxpayer.
If these tests are met and you claim the person as a dependent, you may be able to include their unreimbursed medical and dental expenses in your own itemized deductions. You must actually pay the expenses during the year, and the total medical expenses for yourself and your dependents must exceed 7.5 % of your adjusted gross income to generate a deduction.
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