Gross Income Testfor Qualifying Relative YearMaximum Income 2025 $5,200 2024 $5,050 2023 $4,700 2022 $4,400 2020 - 2021 $4,300 2019 $4,200 2018 $4,150The dependent's gross income must be less than the gross income limit for a qualifying relative, which is adjusted for inflation. ...
Someone who only meets the “qualifying relative” test is never eligible to be claimed for purposes of the EITC. The relative must be a child, stepchild, eligible foster child, adopted child, brother, sister, half-sibling, step-sibling, or descendant of any of these individuals.4 What Is ...