Tests for Qualifying Relative Dependents
Who are the qualifying relatives who do not have to live with me?
A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this qualifying relative test.
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your child, stepchild, legally adopted child, eligible foster child, or a descendant of any of them
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your brother, sister, half brother, half sister, stepbrother, stepsister
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your father, mother, grandparent, other direct ancestor but not foster parent
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your stepfather or stepmother
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your niece or nephew
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your aunt or uncle
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your son in law, daughter in law, father in law, mother in law, brother in law, sister in law
Any of these relationships that were established by marriage are not ended by death or divorce.
Who is an eligible foster child?
An eligible foster is an individual who is placed with you by an authorized placement agency or by judgement, decree, or other order of the court of competent jurisdiction.
Is a cousin a qualifying relative dependent?
Your cousin meets this test only if he or she lives with you all year as a member of your household.
Local Law Violated
A person does not meet this test if at any time during the year the relationship between you and that person violates local law.
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