Member of Household or Relationship Test

Probe/Action: Ask the Taxpayer:

Was the person your son, daughter, stepchild, foster child, or a descendant of any of them (i.e., your grandchild)? OR Was the person your brother, sister, or a son or daughter of either of them (i.e., your niece or nephew)? OR Was the person your father, mother, or an ancestor or sibling of either of them (i.e., your grandmother, grandfather, aunt, or uncle)? OR Was the person your stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law?

If NO, go to Step 3. If YES, go to Step 4. Note: The relatives listed in Step 2 are considered "Relatives who do not have to live with you."

To meet this test, the person must either:

• Live as a member of the taxpayer's household all year, or
• Be related to the taxpayer in one of the following ways:
  • Child, stepchild, foster child or a descendant of any of them
  • Brother, sister, stepbrother or stepsister
  • Father, mother, grandparent or other direct ancestor, but not foster parent
  • Stepfather or stepmother
  • Son or daughter of the taxpayer's brother or sister (niece or nephew)
  • Brother or sister of the taxpayer's father or mother (uncle or aunt)
  • 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.