Member of Household or Relationship Test (continued)

Probe/Action: Ask the Taxpayer:

Was the person any other person (other than your spouse) who lived with you all year as a member of your household?

If NO, you cannot claim this person as a dependent.

If YES, go to Step 4.

Note: There are exceptions for kidnapped children; a child who was born or died during the year; certain temporary absences—school, vacation, medical care, etc.

An unrelated person who lived with the taxpayer for the entire year can also meet the member of household or relationship test.

If a relationship violates local laws, this test is not met. For example, if a taxpayer's state prohibits cohabitation, then that person cannot be claimed as a dependent, even if all other criteria are met.

Click here to view the Interview Tips, Table 2: Dependency Exemption for Qualifying Relative, from the Volunteer Resource Guide (Tab C).

Dependency Exemptions

Qualifying Relative Tests

Member of Household or Relationship Test (continued)