Relationship or Member of Household Test Law and Legal Definition

Relationship or member of household test is one of five checks that confirm whether an individual can claim another individual as a dependent on a person’s U.S. tax return or not. To qualify the relationship test, the person must be related to the individual in at least one of the following ways:

1. Lineal descendant (child, grandchild, great-grandchild; step-lineal descendants such as stepchildren are included).

2. Brother or sister (including stepbrothers and stepsisters and half-brothers and half-sisters).

3. Lineal ancestor (parent, grandparent, great-grandparent, and on up the lineal trunk of the family tree; step-lineal ancestors are included).

4. Niece, nephew, aunt, or uncle (not including relations by marriage).

5. In-law (father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, and sister-in-law).

6. Anyone else who is not related to you, but who lived in your home for the entire year (and is not your spouse).