Updated November 5, 2026. Quick answer: To claim someone as a qualifying relative for 2027, that person’s gross income must be less than $5,500, per Rev. Proc. 2026-35, section 3.25, up from $5,300 for 2026. The income test is one of four. The person must also not be a qualifying child of anyone, be related to you or live with you all year, and you must provide over half of their support.
The 2027 amount
The Revenue Procedure states: “For taxable years beginning in 2027, the exemption amount referred to in § 152(d)(1)(B) is $5,500.”
| Tax year | A qualifying relative’s gross income must be less than | Source |
|---|---|---|
| 2025 | $5,200 | Publication 501 (2025 returns) |
| 2026 | $5,300 | Rev. Proc. 2025-32, section 4.23 |
| 2027 | $5,500 | Rev. Proc. 2026-35, section 3.25 |
The statute’s test is that the person’s “gross income for the calendar year in which such taxable year begins is less than the exemption amount”, so the limit is a strict less-than. A person with exactly $5,500 of gross income fails it.
The four tests
Publication 501 lists them: “1. Not a qualifying child test, 2. Member of household or relationship test, 3. Gross income test, and 4. Support test.” The statute’s support test reads: “with respect to whom the taxpayer provides over one-half of the individual’s support for the calendar year in which such taxable year begins,” and the person must be “not a qualifying child of such taxpayer or of any other taxpayer”.
What counts as gross income
Publication 501 defines it: “Gross income is all income in the form of money, property, and services that isn’t exempt from tax.” “Gross receipts from rental property are gross income.” And: “Gross income also includes all taxable unemployment compensation, taxable social security benefits, and certain amounts received as scholarship and fellowship grants.”
There is a narrow exception: “the gross income of an individual who is permanently and totally disabled at any time during the year doesn’t include income for services the individual performs at a sheltered workshop.”
Why this figure matters, and related pages
Claiming a qualifying relative is how a taxpayer may count an adult child, parent or other relative who does not meet the qualifying child tests. The relevant walk-throughs are the claim a parent as a dependent calculator, claiming a grandchild as a dependent, and the credit that follows a qualifying child, the child tax credit for 2027. This page covers the income limit only. Whether you provide over half of the person’s support is a separate computation on your own facts.
Common mistakes
- Using last year’s $5,300 for 2027 gross income. The 2027 limit is $5,500.
- Counting only wages. Taxable Social Security benefits, unemployment compensation and rental receipts count as gross income.
- Treating the limit as net income. Gross receipts from rental property count before expenses.
- Assuming meeting the income test is enough. The person must also pass the support and relationship (or household) tests.
Related: the claim a parent as a dependent calculator, claiming a grandchild as a dependent, and the child tax credit for 2027.
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Answer againSources
- Internal Revenue Service, Rev. Proc. 2026-35, tax year 2027 inflation-adjusted items: www.irs.gov
- Internal Revenue Service, Rev. Proc. 2025-32, tax year 2026 inflation-adjusted amounts, as modified by the One, Big, Beautiful Bill Act: www.irs.gov
- 26 U.S.C. 152, Dependent defined (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
- Internal Revenue Service, Publication 501 (for use in preparing 2025 returns), Dependents, Standard Deduction, and Filing Information: www.irs.gov
Read from the primary documents linked above on November 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.