Member of Household Test — Qualifying Relative

Taxpayers will meet this test for all persons who live with the taxpayer as a member of the household if the persons pass the member of household test.

• The dependent does not have to be related to the taxpayer.
• The dependent must live with the taxpayer all year except for temporary absences. (Temporary absences include attending school, taking vacations, and staying in the hospital.)
• The relationship between the taxpayer and the dependent must not violate local laws