Member of Household Test — Qualifying Relative
Taxpayers will meet the member of household test for persons who live with them under the following conditions:
- The dependent does not have to be related to the taxpayer.
- The dependent must live with the taxpayer all year except for temporary absences. (Temporary absences include attending school, taking vacations, and staying in the hospital.)
- The relationship between the taxpayer and the dependent must not violate local laws
Relationship Test — Qualifying Relative
Taxpayers will meet the relationship test if their relatives are one of the following:
- child, stepchild, foster child, or a descendant of any of them
- sibling, half sibling, or a child of any of them
- parent, or an ancestor or sibling of either of them
- stepsibling, stepparent, or in-laws
Other considerations:
- Cousins do not meet the relationship test.
- Relatives do not have to be members of the taxpayer's household.
- Relationships established by marriage are not ended by death or divorce. For example, a daughter-in-law is a relative to her in-law parents even after the death of their son (her husband).
"There are special rules for children born during the year, adopted children, and foster children.
Remember: To claim a dependency exemption, all tests must be
met, including either the relationship test or the member of
household test."
~ Tina the Tax Tutor
