United States · Federal · Dependents
Qualifying relative income limit 2027.
The gross income a relative can have in 2027 and still be your qualifying relative, with a checklist of the other tests you must meet.
Short answer: For 2027 a qualifying relative's gross income must be less than $5,500, up from $5,300 for 2026. That is only one of the tests. You must also provide more than half of their support, they must not be a qualifying child of anyone, they must be a relative or live with you all year, and they cannot file a joint return or fail the citizenship test.
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Result
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What a qualifying relative is
Section 152(d) defines a qualifying relative as someone who bears one of the listed relationships to you (a child or descendant, a sibling, a parent or ancestor, and other relatives the statute lists) or who lived with you all year as a household member; whose gross income for the calendar year is less than the exemption amount in section 151(d); for whom you provide more than half of support; and who is not a qualifying child of you or any other taxpayer. Section 152(b) adds that a person who files a joint return with a spouse is not a dependent, and that a person who is not a citizen or national must be a resident of the United States or a contiguous country.
| Item | 2026 | 2027 |
|---|---|---|
| Gross income must be less than | $5,300 | $5,500 |
| Support test | More than half | More than half |
| Joint return | Not allowed | Not allowed |
What counts as gross income
The statute asks for the relative's gross income for the calendar year, which is a tax measure and not the total money they received. Income the law excludes does not count. This page takes the number you give it; it does not decide what is gross income, so work that out from the relative's own tax records first.
Why the limit matters in practice
A common case is a parent in their own home or yours whose pension and interest total close to the limit. At $5,499 they can still qualify if all other tests are met, and at $5,500 they cannot. The test is on gross income, not on whether they owe tax.
What changed from 2026
The gross income limit rose from $5,300 to $5,500, an increase of $200. The other tests are statutory and did not change: more than half of support, relationship or household membership, not a qualifying child, no joint return and the citizenship rule.
Worked example (2027)
A taxpayer supports a mother who lives in her own apartment and receives $5,200 of taxable pension income in 2027. The mother is a listed relative, the taxpayer pays more than half of her support, she is not a qualifying child of anyone and files no joint return. Her gross income of $5,200 is under $5,500, so she is a qualifying relative. If her pension were $5,500, she would fail the income test even though every other test passes.
Common mix-ups
- It must be less than $5,500. A relative with exactly $5,500 fails the income test.
- Income is only one of the tests. You still have to meet the support, relationship and other conditions.
- It is gross income, not total money received. Income the law excludes does not count toward the limit.
- A qualifying child cannot be a qualifying relative. If someone else can claim them as a qualifying child, they are out.
- Joint filers are out. A relative who files a joint return with a spouse cannot be your dependent.
Method
The checker marks the income test as passed when your figure is under $5,500 and uses the boxes you tick for the other five tests. All six must pass. It does not weigh competing claims from other taxpayers or compute the support test, which compares what you spend with the relative's total support. Figures were read on November 9, 2026.
What this does not cover
- The multiple support agreement, which lets several people share the claim.
- The qualifying child rules for children under age 19 or students under 24.
- The credit for other dependents and its income limits.
- Whether a particular payment is gross income.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Revenue Procedure 2026-35, section 3.25 (gross income limitation for a qualifying relative) (retrieved November 9, 2026)
- IRS Revenue Procedure 2025-32, section 4.23 (the 2026 amount) (retrieved November 9, 2026)
- 26 U.S.C. section 152 (dependent defined), text at Cornell Legal Information Institute (retrieved November 9, 2026)
Frequently asked questions
What is the qualifying relative income limit for 2027?
Gross income must be less than $5,500 for the calendar year, per Revenue Procedure 2026-35.
What was the limit in 2026?
It was $5,300, so the 2027 limit is $200 higher.
Can I claim my parent as a qualifying relative?
Yes, if their gross income is under $5,500, you provide more than half of their support, and they meet the other tests.
Does the relative have to live with me?
Not if they are one of the relatives the statute lists. Someone who is not a listed relative must live with you all year as a member of your household.
What if a relative has exactly $5,500?
The statute says gross income must be less than the exemption amount, so $5,500 fails.
Do I get a larger standard deduction for claiming a relative?
No. A dependent does not change your standard deduction, though it can affect credits and filing status.
Can a nonresident be a qualifying relative?
Only a resident of the United States, Canada or Mexico qualifies if the person is not a U.S. citizen or national.
Not legal or tax advice
This page is general information from an unofficial guide, not legal, payroll or tax advice. Tax law changes and your facts may differ. Confirm figures with the IRS or a tax professional before you file or set payroll. Nothing you type is sent anywhere.