The law is 

TESTS FOR CLAIMING DEPENDENTS

Determining when a taxpayer is able to claim another person as a dependent is an important consideration in filing a tax return. A dependent is a person that relies on the taxpayer to provide the majority of their support. For this reason, a taxpayer can report dependents on their tax return and claim certain benefits.

To claim a person as a dependent must meet all three of the following tests:

• Dependent Taxpayer Test – The taxpayer cannot qualify as a dependent of another person.
• Joint Return Test – The taxpayer cannot claim as a dependent a married person who files a joint return unless the married person files the return only as a claim for refund.
• Citizenship or Resident Test – The dependent must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year.

In general, a taxpayer cannot claim a person as a dependent unless they provide more than half of the total annual support and that person is a qualifying child or qualifying relative.

QUALIFYING RELATIVE TESTS

A qualifying relative can be any age. For a person to be a qualifying relative, these four tests must be met:

• Not a Qualifying Child Test – The person cannot be a qualifying child of any taxpayer.
• Support Test – The taxpayer generally must provide more than half of the person’s total support during the year. A person's own funds are not support unless they are actually spent for support.
• Gross Income Test – The person’s gross income must be less than $4,400 for 2022.
• Member of Household or Relationship Test – To meet this test, the person must meet one of the following conditions:
1. Member of Household Test – Live with the taxpayer all year as a member of the household, or
2. Relationship Test – Must be related to the taxpayer (or spouse if filing jointly) in one of the following ways:
1. A child, stepchild, foster child, or a descendant of any of them (for example, a grandchild). Treat a legally adopted child the same as a child.
2. A brother, sister, half brother, half sister, stepbrother, or stepsister.
3. A father, mother, grandparent, or other direct ancestors, but not a foster parent.
4. A stepfather or stepmother.
5. A son or daughter of the taxpayer’s brother or sister (e.g. nephew or niece).
6. A brother or sister of the taxpayer’s father or mother (e.g. uncle or aunt).
7. A son or daughter-in-law, father or mother-in-law, brother or sister-in-law.

TIP: A qualifying relative must be related in one of these ways, or live with the taxpayer all year as a member of the household. If the relationship does not violate local law, any person meeting the tests above can be a “qualifying relative,” even if not a blood relative. A qualifying relative by virtue of family lineage need not live with the taxpayer.

• EXAMPLE: Assume the gross income and support tests are met for each below:

1. Your girlfriend lived with you all year, since she met the member of household test she is your qualifying relative.
2. Your girlfriend lived with you 7 months during the year, she isn't your qualifying relative since she doesn't meet either the member of household or relationship test.
3. Your sister did not live with you during the year, since she met the relationship test she is your qualifying relative.

EXAMPLE: Your unmarried son lived with you all year and was 25 years old at the end of the year. His gross income was $5,000 but he didn't provide more than half of his own support and doesn't meet the tests to be a qualifying child of anyone else. Because he doesn't meet the age test, your son isn't your qualifying child. Because he doesn't meet the gross income test, he isn't your qualifying relative.