What is the income requirement to be claimed as a dependent?

There are two types of dependents: Qualifying Child and Qualifying Relative. There's no income requirement specified for being claimed as a Qualifying Child. Instead, the person claiming the Qualifying Child provides over half of the child's support.

A child who isn't eligible as a Qualifying Child may meet the requirements of Qualifying Relative. There's a gross income requirement of less than $3,500.00 in 2008 ($3,650.00 in 2009) for Qualifying Relative, in addition to receiving over half of his/her support from the person claiming the dependent exemption.

For more information, go online at www.irs.gov/formspubs. Select Publication Number. Enter 501 to read/print Publication 501 (Exemptions, Standard Deduction and Filing Information.