What is the maximum income that allows a relative to be claimed as a dependent?

The correct answer highlights the threshold for claiming a relative as a dependent under the IRS rules. For the 2022 tax year, the maximum gross income a relative can have to qualify as your dependent is $4,400. This means that if a relative, such as a parent, sibling, or child, has a gross income that is equal to or less than this amount, they may be eligible for you to claim them as a dependent on your tax return.

Gross income refers to all income received that is not exempt from tax, including wages, interest, dividends, and other types of income. It is important to note that if the relative’s income exceeds this threshold, they cannot be claimed as a dependent, regardless of other qualifying factors such as support or residency.

The other options—$3,500, $5,000, and $2,500—do not accurately reflect the maximum income limit set by the IRS for the tax year in question. Therefore, understanding the correct income limit is essential for accurately determining eligibility for claiming a dependent relative.