Qualifying Relative or Person as a Dependent Who Is a Qualifying Person or Relative as Tax Return Dependent? Who qualifies for the Qualifying Person or Relative Tax Credit? Can I Claim My Wife, Girl- or Boyfriend, Disabled Niece, or Elderly Father etc. Qualifying Relative Dependent Test: Determine Who You Can Claim If You Provide Physical and Financial Care for Someone, They May Qualify as a Dependent on Your Return. Use this Free Tax Tool to Learn More. How to Claim a Dependent: Child & Adult Dependent Rules, Perks The IRS Rules for Claiming a Dependent or Relative Are on this Page. Claim your Son, Daughter, Neice, Nephew, or Girl/Boyfriend on Your Taxes. TurboTax® is a registered trademark of Intuit, Inc. H&R Block® is a registered trademark of HRB Innovations, Inc.