Final answer:
Age (option 3) is not one of the tests to qualify as a qualifying relative for tax purposes. The IRS criteria for determining a qualifying relative include relationship, gross income and support provided, not age.
Step-by-step explanation:
To determine who can be claimed as a qualifying relative on a tax return, the Internal Revenue Service (IRS) has established several tests that must be met. The tests to qualify as a qualifying relative are as follows:
- Not a qualifying child of the taxpayer or anyone else
- Relationship — they must be related to you or live with you all year as a member of your household
- Support — you must provide more than half of their support for the year
- Gross income — they must have a gross income less than a certain amount
However, the question asks which of the following is NOT a test for being a qualifying relative. The correct answer is 3) Age. The IRS does not use age as a criterion for determining a qualifying relative.
Unlike the qualifying child test, which does have an age requirement, the qualifying relative test does not. Therefore, the other options, Gross income, Support, and Relationship, are indeed tests that must be met to qualify as a qualifying relative.