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Member of Household or Relationship Test: Filing Status and Dependents (2025 IRS Guide)

This guide covers “Member of Household or Relationship Test” within filing status and dependents. The following material presents the IRS treatment of this topic, including the qualifications, exceptions, and examples in the source section. Read the rules alongside the facts of your own situation before deciding what to report, deduct, or document.

Adapted from Publication 501 (2025), Dependents, Standard Deduction, and Filing Information, published by the Internal Revenue Service. This guide retains the source edition’s years, amounts, deadlines, and examples. It is guidance for that edition, not a statement that the same figures apply to every tax year.

Member of Household or Relationship Test

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 below.

If at any time during the year the person was your spouse, that person can’t be your qualifying relative.

Relatives who don’t have to live with you.

A person related to you in any of the following ways doesn’t have to live with you all year as a member of your household to meet this test.

  • Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)

  • Your brother, sister, half brother, half sister, stepbrother, or stepsister.

  • Your father, mother, grandparent, or other direct ancestor, but not foster parent.

  • Your stepfather or stepmother.

  • A son or daughter of your brother or sister.

  • A son or daughter of your half brother or half sister.

  • A brother or sister of your father or mother.

  • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

Any of these relationships that were established by marriage aren’t ended by death or divorce.

Example.

In 2019, you and your spouse began supporting your spouse’s unmarried parent, Gene. Your spouse died in 2024. Despite your spouse’s death, Gene continues to meet this test, even if Gene doesn’t live with you. You can claim Gene as a dependent if all other tests are met, including the gross income and support tests.

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.

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, you provide more than half the support of your spouse’s stepparent. Your spouse’s stepparent may be your qualifying relative even if the stepparent doesn’t live with you. However, if you and your spouse file separate returns, your spouse’s stepparent can be your qualifying relative only if the stepparent lives with you all year as a member of your household.

Temporary absences.

A person is considered to live with you as a member of your household during periods of time when one of you, or both, is temporarily absent due to special circumstances, such as:

  • Illness,

  • Education,

  • Business,

  • Vacation,

  • Military service, or

  • Detention in a juvenile facility.

If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary.

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. The test is also met for an adopted or foster child if you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or the person was an eligible foster child placed with you during 2025 and your main home was the person’s main home for the entire time since the person was adopted or placed with you in 2025.

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.

Example.

Your parent, who met the tests to be your qualifying relative, died on January 15. You can claim your parent as a dependent on your return.

Local law violated.

A person doesn’t meet this test if at any time during the year the relationship between you and that person violates local law.

Example.

Your significant other lived with you as a member of your household all year. However, your relationship violated the laws of the state where you live because your significant other was married to someone else. Therefore, your significant other doesn’t meet this test and you can’t claim them as a dependent.

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 must live with you all year as a member of your household to meet this test.

Using the guidance

Keep the documents that establish the dates, amounts, and circumstances described above. References to other chapters, forms, worksheets, or earlier and later sections refer to the linked IRS publication. Check the full publication and its updates before relying on a rule for a different tax year or a situation not addressed here.

Sources and further reading

The cited U.S. government text is in the public domain. Source accessed October 28, 2026. Fynoptic has organized this material for educational use and is independent of, and not endorsed by, the IRS.

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