What defines a qualifying relative for tax purposes?

A qualifying relative for tax purposes is defined by specific criteria that separate them from a qualifying child. One of the primary defining features is that the individual must not meet the criteria of a qualifying child; this means they cannot be classified as such under tax law provisions. Additionally, a qualifying relative must have gross income below the exemption amount set by the IRS, which ensures they are dependent on the taxpayer for financial support and therefore qualify for dependency exemptions and other related benefits.

In summary, the correct definition of a qualifying relative hinges on the combination of not being a qualifying child and having a gross income that is below the established threshold, allowing the taxpayer to claim them as a dependent under specific conditions.