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

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According to the IRS rules, a taxpayer can claim a dependency exemption for a qualifying relative if they provide more than half of the support OR if they meet other specific requirements such as having a gross income below a certain threshold and being related to the taxpayer. Therefore, it is possible for a taxpayer to claim a dependency exemption for a qualifying relative even if they provide less than half of their support.

In Certain Circumstances,a Taxpayer Who Provides Less Than Half the Support