Income Threshold for a Qualifying Relative in 2025

For the 2025 U.S. federal income tax dependency test, a qualifying relative’s gross income must be less than $5,200 for the year. This is only one of several requirements: the person must also meet a relationship-or-household test, and you generally must provide more than half of that person’s total support.

What the income threshold means

The $5,200 threshold applies to the person you hope to claim as a qualifying relative, not to your own income. The test uses gross income as defined for this tax rule, rather than simply the person’s take-home pay, taxable income, or the amount left after bills.

The threshold is for the 2025 tax year, meaning income received during 2025 and generally reported on a return filed in 2026. It is adjusted periodically for inflation, so it should not be carried over to another tax year without checking that year’s IRS guidance. The threshold is a strict limit: gross income must be less than $5,200. Income of exactly $5,200 does not satisfy the test.

This is a federal tax dependency rule. It does not by itself determine eligibility for another tax benefit, a state tax rule, or a program that uses a different definition of income or household size.

What counts as gross income

Gross income generally means all income received in the form of money, goods, property, or services that is not exempt from tax. The relevant amount is not necessarily the figure a person thinks of as “income” in everyday conversation. The IRS’s definition and exceptions matter, and some income may be excluded while other income counts even if little or no tax is ultimately due.

For example, wages and taxable interest are generally included. Certain nontaxable benefits or income specifically excluded under tax rules may not count. Social Security benefits require particular care: whether any benefits are taxable depends on the person’s circumstances, and the gross-income test does not simply mean adding every dollar of benefits received. Do not assume that all benefits are excluded or that all are included.

When the person has several sources of income, review the applicable IRS instructions for each source rather than relying only on a tax-return line or bank deposits. If the result is close to the limit, or the income includes unusual benefits, foreign income, or self-employment, the IRS Publication 501 and its current-year instructions are useful references.

Other qualifying-relative requirements

Meeting the income test alone does not make someone your qualifying relative. In general, the person must meet all the applicable tests for the tax year:

Not a qualifying child: The person cannot be your qualifying child or another taxpayer’s qualifying child under the applicable rules.
Relationship or household test: The person must be a qualifying relative under the relationship rules, or generally must live with you as a member of your household for the entire year. The exact relationship rules and exceptions are set out in IRS guidance.
Gross-income test: The person’s gross income must be below the threshold for that tax year—in 2025, less than $5,200.
Support test: You generally must provide more than half of the person’s total support for the year.

These are separate tests. A parent, for instance, may meet the relationship test without living in your home, but that does not remove the gross-income or support requirements. Conversely, living with someone for a year does not automatically establish that the person qualifies.

How the support test differs from the income test

Gross income and support measure different things. The income test asks how much gross income the potential dependent had. The support test asks who paid for the person’s support and whether you provided more than half of the total support. A person can have income below the limit but fail the support test if someone else supplied most of their support.

Support can include amounts spent on items such as housing, food, clothing, medical and dental care, education, transportation, and recreation. The calculation is based on the total cost of support, not simply the person’s income or the amount you gave them in cash. For housing, IRS guidance uses a fair-rental-value approach in relevant calculations; the details can matter when a person lives in a home without paying market rent.

Example: Suppose a parent’s gross income is $4,800 in 2025. That is below $5,200, so the income test may be met. If the parent’s total support is $20,000, however, you generally must have provided more than $10,000 of that support to meet the support test. The figures are illustrative; the correct support total depends on the facts and IRS calculation rules.

Common mistakes and special situations

Using the wrong year’s limit: Check the threshold for the specific tax year, not the year the return is filed.
Treating the limit as “$5,200 or less”: The test requires gross income to be less than the stated amount. Exactly $5,200 fails the 2025 income test.
Confusing income with support: A person’s earnings do not automatically show who paid for their support. Track support contributions separately.
Assuming a family relationship is enough: A qualifying relationship can satisfy one part of the rules, but the other tests still apply.
Ignoring shared support: If several people contribute, determine who actually provided each portion. Special multiple-support rules may apply in some situations, but they have their own conditions.

Age, student status, disability, and marital status can affect other dependency questions or how a person’s income is treated. Do not substitute the rules for a qualifying child for the qualifying-relative tests; the categories are related but not interchangeable. For a complex family or support arrangement, use current IRS publications or seek help from a qualified tax professional.

Frequently Asked Questions

What is the qualifying-relative income limit for 2025?
It is less than $5,200 in gross income for the 2025 tax year. A person with exactly $5,200 does not meet this income test.

Is the $5,200 limit based on my income or my relative’s?
It applies to the gross income of the person you want to claim as a qualifying relative. Your own income is not the amount measured by this particular test.

Does Social Security count toward the income limit?
It depends on the type of benefit and the tax rules that apply to the recipient. Social Security benefits are not automatically treated as either fully included or fully excluded; consult current IRS guidance for the person’s circumstances.

Can I claim someone who earns less than $5,200?
Possibly, but the income test is only one requirement. The relationship-or-household, qualifying-child, and support tests must also be satisfied.

Does the qualifying-relative limit change every year?
The figure can change, so check the IRS guidance for the relevant tax year. Do not assume the 2025 amount applies to a different year.

Where to verify the rules

For a final determination, consult IRS Publication 501 and the instructions for the tax year in question. These sources explain the gross-income definition, relationship rules, support calculations, and exceptions in greater detail. Keep records of income and support contributions when eligibility depends on amounts near a threshold; the income test and support test should be documented separately.

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