In certain circumstances, a taxpayer who provides less than half the support of another may still be able to claim that person as a dependent as a qualifying relative.

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In certain situations, a taxpayer may be able to claim someone as a dependent as a qualifying relative even if they provide less than half of their support. This can occur if the person meets certain residency, income, and relationship tests and the taxpayer provides at least some financial support.

In Certain Circumstances, a Taxpayer Who Provides Less Than Half