When a Relative is a Tax Dependent
Relatives as DependentsYou can take exemptions for qualifying relatives.
Rule: A relative does not have to live with you and there is no age requirement.
Support: First, you must be supporting the qualifying relative.
Qualifying Relative: In order to be a qualifying relative, the person must:
Qualifying relatives could be your:
Cousins do not count. And aunts, uncles, nephews and nieces only count if they are related to you by blood to one of the married couple if filing jointly.