One requirement for claiming a dependent as a qualifying relative is that the taxpayer provides more than 50 percent of the dependent's support (assuming it is not a multiple support agreement situation).

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To claim a qualifying relative as a dependent, the taxpayer must provide more than 50 percent of the dependent's support. This means the taxpayer must have paid for more than half of the dependent's living expenses over the course of the year.

One Requirement for Claiming a Dependent as a Qualifying Relative