What is one of the main reasons a qualifying relative must meet to be considered a dependent?

A qualifying relative must receive at least half of their support from the taxpayer to be considered a dependent. This requirement ensures that the taxpayer has a significant financial responsibility for the relative, indicating a level of dependency. The support test is designed to affirm that the taxpayer is contributing to the relative's living expenses, thus justifying their qualification as a dependent under tax law. This emphasis on support is crucial because it reinforces the nature of the relationship where the taxpayer is providing enough aid to establish a necessary level of dependency.

The other options do not accurately reflect the criteria for qualifying relatives. For instance, having to live in the taxpayer's primary home applies to qualifying children but not to qualifying relatives. The requirement that a qualifying relative must not earn any income is also incorrect; a qualifying relative can have some income, but it must be below a certain threshold. Lastly, the age restriction is not applicable to qualifying relatives, as there is no age limit for this category of dependents.