2. Qualifying Relative

In addition to the Dependent taxpayer, Joint Return and Citizen or Resident tests, all of the following tests must also be met to claim a dependent under the rules for a qualifying relative.

Not a Qualifying Child Test

A child is not considered a taxpayer’s qualifying relative if the child is the taxpayer’s qualifying child or is the qualifying child of another taxpayer.

Member of Household or Relationship Tests — Qualifying Relative

• Live with you all year as a member of your household,
OR
• Be related to you in one of the allowable ways under Relatives who do not have to live with you.

Taxpayers will meet this test for persons

• who are relatives, even if the persons are not members of the taxpayer's household for the entire year.
• who are not relatives if the persons are members of the taxpayer's household for the entire year.