Editing Personal exemption (section)

===Other qualifying relatives as dependents===
A qualifying relative cannot be the qualifying child of any taxpayer. § 152(d)(1). The individual must have gross income less than the amount of the personal exemption. ''Id.'' The taxpayer must have provided over one-half of the individual's support. ''Id.''

The allowable relationships between the taxpayer and the qualifying relative are almost innumerable, but under no circumstances can the relationship be one that violates local law. §§ 152(d)(2), (f)(3). Included are children (in the broad sense of § 152(f)(1)), descendants of children, siblings, half-siblings, step-siblings, father, mother, ancestors of parents, stepparents, nieces, nephews, various in-laws, or any other non-spousal individual sharing the taxpayer's abode and household. § 152(d)(2).

Special rules dealing with multiple support agreements, handicapped dependents, and child support are detailed at § 152(d)(3)-(5).