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Dependents Relationship Test

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Question
Dependents Relationship Test

Answer

To meet this test, a person must either:

  • Live with you for the entire year as a member of your household, AND
  • Be related to you in one of the ways listed under Relatives who do not have to live with you.

If at any time during the year the person was your spouse, that person cannot be your dependent. However, see Personal Exemptions.

Temporary Absences

A person lives with you as a member of your household even if either (or both) of you are temporarily absent due to special circumstances. Temporary absences due to special circumstances include absences because of illness, education, business, vacation, or military service.

 

 

If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence is considered temporary.

 

 

Death or birth

A person who died during the year, but was a member of your household until death, will meet the member of household test. The same is true for a child who was born during the year and was a member of your household for the rest of the year. The test is also met if a child would have been a member except for any required hospital stay following birth.

 

 

Local Law Violated

A person does not meet the member of household test if at any time during your tax year the relationship between you and that person violates local law.

 

Relatives who do not have to live with you:

 

 

  • A person related to you in any of the following ways does not have to live with you for the entire year as a member of your household to meet this test
  • Your child, grandchild, great grandchild, etc. (a legally adopted child is considered your child)
  • Your stepchild
  • Your brother, sister, half brother, half sister, stepbrother, or stepsister 
  • Your father, mother, grandparent, or other direct ancestor, but not foster parent.
  • Your stepfather or stepmother.
  • A son or daughter of your brother or sister.
  • A son or daughter of your half brother or half sister.
  • A brother or sister of your father or mother.
  • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

Any of these relationships that were established by marriage are not ended by death or divorce.


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Views: 635 Created on: Jun 15, 2013
Date updated: Aug 07, 2015

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