Member of Household or Relationship Tests — Qualifying Relative

• Live with you all year as a member of your household,

OR


• Be related to you in one of the allowable ways under Relatives who do not have to live with you.

Taxpayers will meet this test for persons

• who are relatives, even if the persons are not members of the taxpayer's household for the entire year.
• who are not relatives if the persons are members of the taxpayer's household for the entire year.