Qualifying Relative Income Test: The IRS Limit Explained

For the 2025 tax year, a person generally meets the qualifying-relative income test only if their gross income is less than $5,200. This is one of several tests: the person must also meet the relationship-or-household, support, and other applicable requirements, so income alone does not establish eligibility.

What the income test measures

The qualifying-relative gross-income limit is set each year by the IRS. For 2025 returns, the threshold is $5,200; for another tax year, use that year’s IRS rules rather than assuming the figure stays the same. The test concerns the person you might claim, not your own income.

“Less than” is strict: gross income of $5,199 may pass the 2025 income test, while exactly $5,200 does not. Passing this test does not itself create a tax benefit or establish that you may claim the person. It is a preliminary requirement within a larger set of rules.

What counts as gross income

For this test, gross income generally means taxable income received in the year, before deductions or expenses that might otherwise reduce taxable income. The IRS definition has specific inclusions and exclusions, so do not treat every cash receipt as gross income—or assume that money not reported on a tax return is automatically excluded.

• Common taxable income: wages, taxable interest, taxable unemployment compensation, and taxable portions of retirement or other payments can count.
• Business or rental income: the relevant amount is generally gross income as defined for the test, not simply total cash collected; rules for expenses and different income categories matter.
• Some nontaxable receipts: certain income that is excluded from taxable income may not count toward this particular test. The treatment depends on the type of receipt and the IRS rules.

Because “gross income” has a tax-specific meaning, a person’s total deposits, take-home pay, or household cash flow is not a reliable substitute for the test calculation. Consult the current IRS Publication 501 and its gross-income guidance when income includes unusual, mixed, or potentially nontaxable items.

The other qualifying-relative requirements

A person must generally pass all applicable qualifying-relative tests. In addition to the income test, the rules typically require that the person:

• Not be someone who is the qualifying child of another taxpayer under the relevant rules.
• Either have a qualifying relationship to the taxpayer or live in the taxpayer’s home all year as a member of the household, subject to the detailed rules.
• Receive more than half of their total support for the year from the taxpayer claiming them.
• Meet applicable citizenship or residency and joint-return requirements.

These tests are distinct. A relative may live with you and have very little income but still fail the support test. Conversely, paying most of someone’s support does not make them a qualifying relative if their gross income is at or above the limit. The rules also distinguish a qualifying relative from a qualifying child; the categories have different tests.

How to check the income test

1. Identify the tax year. Use the limit and definitions for the year covered by the return.
2. List the person’s income sources. Include potentially taxable items received during that year, rather than relying only on a tax return’s final taxable-income figure.
3. Determine what counts. Apply the IRS definition and any specific exclusion or calculation rule for each income type.
4. Compare the result with the threshold. For 2025, the total must be below $5,200, not equal to it.
5. Check every remaining requirement separately. Passing the income test is not a final eligibility decision.

Keep records such as wage statements, benefit statements, and information about other income. If the person has self-employment, rental, foreign, or partly nontaxable income, the calculation may require more than adding figures from a single form.

Examples and common misunderstandings

Example: Suppose a parent has $4,800 of gross income that counts under the 2025 rules. That amount is below $5,200, so the parent passes the income test. You must still determine whether the relationship and support tests, among others, are met.

If the person has exactly $5,200 of countable gross income, they do not pass the 2025 income test because the rule is “less than,” not “less than or equal to.” If they have $5,300, being supported by you for most of the year does not overcome the income-test failure.

A frequent mistake is to compare the limit with the person’s taxable income after deductions. The qualifying-relative test uses gross income as specially defined for this purpose, not necessarily the amount labeled “taxable income” on a return. Another mistake is to assume that all Social Security benefits count the same way; benefit treatment depends on the applicable tax rules and the person’s other income.

Tax year and source checks

Thresholds and definitions can change, and older online explanations may describe a prior year. Verify the figure for the return year using the IRS’s current Publication 501, “Dependents, Standard Deduction, and Filing Information,” and related IRS instructions. When a person’s income includes items with special treatment, use the relevant IRS guidance or seek help from a qualified tax professional.

This explanation covers the general federal qualifying-relative income test and is not a determination for a particular return. State tax rules may differ, and the federal test should not be assumed to answer a separate state filing question.

Frequently Asked Questions

What is the qualifying-relative income limit for 2025?
For 2025, gross income generally must be less than $5,200. Confirm the applicable tax year and IRS definition before relying on the amount.

Does exactly $5,200 pass the test?
No. The rule is less than the threshold, so exactly $5,200 does not meet the 2025 income test.

Is the limit based on take-home pay or taxable income?
Neither is necessarily the right figure. The test uses gross income as defined by the IRS for qualifying relatives, which can differ from take-home pay and from taxable income after deductions.

Does passing the income test mean I can claim the person?
No. The person must also meet the other applicable tests, including support and relationship-or-household requirements.

Do Social Security benefits count as gross income?
The answer depends on the tax treatment of the benefits and the person’s circumstances. Check the IRS guidance for the specific benefits and income involved rather than counting or excluding all benefits automatically.

Can I use last year’s income limit?
Do not assume it is unchanged. Look up the IRS limit and instructions for the tax year you are filing.

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