Qualifying Relative (for Dependent Care Tax Credit), Definition(s) of

  • A (36)
  • B (19)
  • C (58)
  • D (26)
  • E (34)
  • F (43)
  • G (20)
  • H (19)
  • I (27)
  • J (11)
  • K (1)
  • L (16)
  • M (27)
  • N (18)
  • O (18)
  • P (33)
  • Q (5)
  • R (30)
  • S (59)
  • T (16)
  • U (4)
  • V (7)
  • W (39)

"A qualifying relative can be:
a) a child [including stepchild and certain foster children] or a descendant of a child of the taxpayer;
b) a brother, sister, stepbrother, or stepsister of the taxpayer;
c) the father or mother of the taxpayer, or an ancestor of either;
d) a stepfather or stepmother of the taxpayer;
e) a son or daughter of a brother or sister of the taxpayer;
f) a brother or sister of the father or mother of the taxpayer;
g) a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of the taxpayer; or
h) another individual with the same principal residence as the taxpayer who is a member of the taxpayer’s household [so long as the relationship between such individual and the taxpayer is not a violation of local law.”

Glossary Source: 

Glaser, D.M. (2004). Re-defining “dependent”: Unexpected impact on benefit plans. New York Law Journal, December.