Relationship Test

About Relationship Test:

for purposes of the dependency exemption, the following persons qualify as related to the taxpayer:

• child, grandchild, great-grandchild, or other lineal descendant.

• stepchild.

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

• parent, grandparent, or other direct ancestor (but not foster parent).

• stepfather or stepmother.

• brother or sister of the taxpayer's father or mother (i.e., uncle or aunt).

• son or daughter of the taxpayer's brother or sister (i.e., nephew or niece).

• father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law. Former IRC (check if this IRC provision is current here) §152.