Member of Household or Relationship Tests — Qualifying Relative

• Member of household-The person must live with the taxpayer for the entire year as a member of the taxpayer's household.
  OR
• Relationship-The person must be related to the taxpayer in one of the allowable ways. Certain relatives do not have to be members of the taxpayer's household for the entire year.

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.