Qualifying Relative Income Limit: IRS Gross Income Test

The qualifying relative income limit is a federal tax dependent test: for the 2025 tax year, a person’s gross income must be less than $5,200. The threshold changes by tax year, and passing this income test alone does not make someone your qualifying relative; the relationship, support, and other dependency tests must also be met.

What the gross income limit means

The IRS gross income test is one part of the qualifying-relative rules. For 2025, gross income generally means all income in the form of money, goods, property, and services that is not exempt from tax. The test uses gross income—not take-home pay, taxable income after deductions, or the amount of support you provide.

The limit is strict: income must be less than $5,200 for 2025. Gross income of exactly $5,200 does not pass. The threshold is adjusted annually for inflation, so use the figure for the tax year of the return rather than assuming it stays the same.

• 2025 tax year: less than $5,200.
• 2024 tax year: less than $5,050.

These are tax-year amounts, not necessarily the income limits for a return filed in that same calendar year. For example, a 2024 return generally reports the 2024 tax year.

What counts as gross income

Gross income may include wages, taxable interest, dividends, rents, and taxable portions of benefits or other income. The tax treatment of a particular payment matters: some amounts are excluded from gross income under federal tax rules, while others count even if the person has substantial deductions or expenses.

Do not treat the income test as a simple measure of cash available to the person. A person could have gross income below the threshold but use savings or tax-exempt income to pay expenses. Conversely, someone could have little cash left after deductions yet exceed the gross-income limit because the test is based on gross income.

If income includes a mixture of taxable and nontaxable amounts, check the IRS instructions for the relevant year or consult a qualified tax professional. The classification can depend on the type of payment and the individual’s circumstances. Keep records such as income statements and benefit documents to support the calculation.

Other qualifying-relative tests

Passing the gross income test is necessary, but it is not sufficient. Generally, a person must meet all applicable qualifying-relative tests. The main tests include:

• Not a qualifying child: The person cannot be your qualifying child or the qualifying child of another taxpayer under the applicable rules.
• Relationship or household test: The person must either be a qualifying relative listed in the IRS rules or live with you as a member of your household for the entire tax year. The household route has additional conditions.
• Gross income test: Gross income must be below the limit for that tax year.
• Support test: You generally must provide more than half of the person’s total support for the year.

Special rules and exceptions can apply, including rules for certain relatives and situations involving multiple people who contributed support. The IRS’s Publication 501 and the instructions for the return provide detailed definitions and worksheets. Do not decide dependency status from the income limit alone.

How to apply the limit

Use the amount for the tax year you are preparing, calculate the person’s gross income under the IRS rules, and compare it with the threshold. Then evaluate the other qualifying-relative requirements separately.

1. Identify the tax year being claimed, such as 2025.
2. Gather the person’s income records for that year.
3. Determine which amounts are included in gross income under the rules for that income type.
4. Compare the total with the year’s threshold. For 2025, $5,199 passes this particular test; $5,200 does not.
5. Check relationship or household, qualifying-child, and support tests, plus any applicable special rules.

For example, suppose a potential dependent has $4,900 of gross income in 2025. That amount is below $5,200, so the person passes the gross income test. You would still need to establish every other requirement, including that you provided more than half of the person’s total support, where that test applies.

Common misunderstandings

• “Under the limit means I can claim the person.” No. It means only that the gross income test is met; the other tests remain.
• “The test uses net income.” Generally, it uses gross income as defined for tax purposes, not the amount left after personal expenses or deductions.
• “The support test is the same as the income test.” They measure different things. Gross income concerns the person’s income; support concerns who paid the person’s living costs.
• “The income limit is the same for every year.” It can change. Confirm the amount for the specific tax year.

Frequently Asked Questions

What is the qualifying relative income limit for 2025?
For the 2025 tax year, gross income must be less than $5,200 to pass the qualifying-relative gross income test. Exactly $5,200 is not below the limit.

What was the qualifying relative income limit for 2024?
For the 2024 tax year, the gross income limit was less than $5,050. Use the figure for the year being reported.

Does Social Security count toward the income limit?
It depends on the type of benefit and the circumstances. Some Social Security benefits may be excluded from gross income, while some benefits may be taxable. Check the IRS rules for the person’s specific income rather than automatically counting or excluding every payment.

Does a person qualify if their income is below the limit?
Not necessarily. They must also meet the qualifying-relative relationship or household requirements, the qualifying-child restriction, and the support test, along with any applicable special rules.

Is the qualifying relative income limit based on gross or net income?
It is a gross income test. Do not subtract ordinary living expenses or assume that take-home pay is the figure to compare; determine gross income as defined by the tax rules.

Where to verify the tax-year rules

Because thresholds and detailed definitions can change, verify the amount and tests using the IRS Publication 501 and the instructions for the relevant tax return. If the person has unusual income, shared support, or a complex household situation, the IRS material or a qualified tax professional can help clarify how the rules apply. This explanation is general information, not individualized tax advice.

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