1. Not a
Qualifying Child Test
child isn't your qualifying relative if the child is your
qualifying child or the qualifying child of any other taxpayer.
2. Member of Household or Relationship Test
meet this test, a person must either:
Live with you all year as a member of your household, or
Be related to you in one of these ways
child, stepchild, foster child, or a descendant of any of them
(for example, your grandchild). (A legally adopted child is
considered your child.)
brother, sister, half brother, half sister, stepbrother, or
father, mother, grandparent, or other direct ancestor, but not
stepfather or stepmother.
A son or
daughter of your brother or sister.
A son or
daughter of your half brother or half sister.
or sister of your father or mother.
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 aren't ended by death or
you file a joint return, the person can be related to either you or your
spouse. Also, the person doesn't need to be related to the spouse who
person is considered to live with you as a member of your household
during periods of time when one of you, or both, are temporarily absent
due to special circumstances such as: Illness, education,
business, vacation, military service or detention in a juvenile
facility. If the person is placed in a nursing home for an
indefinite period of time to receive constant medical care, the absence
may be considered temporary.
Death or birth.
person who died during the year, but lived with you as a member of your
household until death, will meet this test. The same is true for a child
who was born during the year and lived with you as a member of your
household for the rest of the year. The test is also met if a child
lived with you as a member of your household except for any required
hospital stay following birth.
meet this test, a person's gross income for the year must be less than
is all income in the form of money, property, and services that isn't
exempt from tax. Gross receipts from rental property are gross
income. Don't deduct taxes, repairs, or other expenses to determine the
gross income from rental property. Gross income includes a
partner's share of the gross (not net) partnership income.
Gross income also includes all taxable unemployment
compensation, taxable social security benefits, and certain scholarship
and fellowship grants. Scholarships received by degree candidates and
used for tuition, fees, supplies, books, and equipment required for
particular courses generally aren't included in gross income. For more
information about scholarships, see chapter 1 of Pub. 970.
meet this test, you generally must provide more than half of a person's
total support during the calendar year.
However, if two or
more persons provide support, but no one person provides more than half of a
person's total support, see Multiple
Support Agreement .
You figure whether
you have provided more than half of a person's total support by
comparing the amount you contributed to that person's support with the
entire amount of support that person received from all sources. This
includes support the person provided from his or her own funds.
figure if you provided more than half of a person's support, you must first
determine the total support provided for that person. Total support includes
amounts spent to provide food, lodging, clothing, education, medical and
dental care, recreation, transportation, and similar necessities.
amount of an item of support is the amount of the expense incurred in
providing that item. For lodging, the amount of support is the fair rental
value of the lodging.
directly related to any one member of a household, such as the cost of food
for the household, must be divided among the members of the household.
The total fair
rental value of a person's home that he or she owns is considered
support contributed by that person.