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How does IRS define relative?

Updated: 9/18/2023
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13y ago

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Relatives who do not have to live with you. A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test.

  • Your child, stepchild, 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 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 are not ended by death or divorce.

A U.S. citizen, U.S. national, or a resident of the United States, Canada, or

Mexico for any part of the year?

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