Page 76 - Dependents for Individuals

Member of household or relationship test

Death or Birth

 A 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.
 If your dependent died during the year and you

otherwise qualify to claim that person as a dependent,
you can still claim that person as a dependent.

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