Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependents Workout

Qualifying Relative Tests

Case Study 2: Member of Household or Relationship Test

Susan and Ted are married and file a joint return. They supported Ted's parents throughout the tax year. Ted's parents do not live with Ted and Susan. Do Ted's parents meet the member of household or relationship test?

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Step 2 of table 2 dependency exemption for qualifying relative.
Pub 4012, Table 2: Qualifying Relative
Pub 4012, Rules for Claiming a Dependent

Pub 4012, Table 2: Qualifying Relative

Pub 4012, Rules for Claiming a Dependent