Page 74 - Dependents for Individuals

Member of household or relationship test
Foster Child
A foster child is an
individual who is placed
with you by an authorized
placement agency or by
judgment, decree, or
other order of any court
of competent jurisdiction.
1 2
Joint Return
 If 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
provides support.
 For example, your spouse's
uncle who receives more than
half of his support from you may
be your qualifying relative, even
though he doesn't live with you.
 However, if you and your spouse
file separate returns, your
spouse's uncle can be your
qualifying relative only if he lives
with you all year as a member of
your household.
Adopted Child
An adopted child is always
treated as your own child.
The term “adopted child”
includes a child who was
lawfully placed with you
for legal adoption.
Cousin: Your cousin meets
this test only if he or she
lives with you all year as a
member of your
household. A cousin is a
descendant of a brother
or sister of your father or
mother.
3
72