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Relationship or Member of Household Test for Qualifying Relative

To meet this test, a person must either:

  1. live with you all year as a member of your household, or
  2. be related to you in one of the following ways:

  • Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
  • 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.

    Temporary absences from the home will not cause you to fail this test, whether it's you or the dependent who is absent. Temporary absences may be due to illness, education, business, vacation, military service, or temporary placement in a nursing home. If a person died or was born during the year, but was a member of the household for the entire time he or she was alive during the year, the test was met.

    An adopted child is always treated as your child.

    A foster child is an individual who is placed with you by an authorized placement agency or by order of any court.

    Exception for employees. Your maid, babysitter, au pair, or any other employee is not considered your dependent even if the employee lived in your household for the entire year.


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