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A qualifying relative is any of:

• An unmarried child, stepchild, or adopted child.
• An unmarried foster child.
• An unmarried grandchild or great-grandchild.
• A married child, stepchild, adopted child, foster child, grandchild, or great-grandchild.
• A parent, stepparent, or grandparent.
• A brother, sister, half brother, half sister, stepbrother, or stepsister.
• A father-in-law, mother-in-law, son-in-law, or daughter-in-law.
• Uncle, aunt, niece or nephew if related by blood.

Except for an unmarried child, stepchild, adopted child, grandchild or great-grandchild, the relative must be your dependent for tax purposes. If the relative is not claimed as your dependent, it must be the case that you could claim the dependent if you did not waive it under your divorce decree. It does not count if you can claim the dependent only because of a multiple-support agreement (where three or more people each provide 10% of the support, but no one provides 50%).

Except for a parent, the relative must live with you.

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