Page 71 - Dependents for Individuals
P. 71
Member of household or relationship test
Household
• To meet this test, a person must either:
1. Live with you all year as a member of your
household, or
2. Be related to you in one of the ways listed
under Relatives who don’t have to live with you
next
Household
• If at any time during the year the person was your
spouse, that person can’t be your qualifying relative.
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