have lived in your home as a family member all year, or
must be related to you.
Temporary absences because of illness, education, business, vacation, or military service do not disqualify a person from being considered a member of your home. And, if a person is placed in a nursing home, the absence is considered temporary and does not disqualify the person according to this test.
The following relatives do not necessarily have to live in your home all year in order to meet this test:
Your grandchild, great grandchild, etc.
Your brother, sister, half brother, half sister, stepbrother, or stepsister
Your parent, grandparent, or other ancestor, but not your foster parent
Your stepfather or stepmother
Your aunt or uncle (brother or sister of your father or mother)
Your niece or nephew (son or daughter of your brother or sister)
Your father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law.
According to the uniform definition of a qualifying child, in order to be claimed as a dependent, the child must have lived with you for more than half the year.
Family relationships that were established by marriage are not ended by death or divorce for purposes of the dependency tests.
2. Citizen or resident test:
The dependent must be a U.S. citizen or resident, or a resident of Canada or Mexico. However, there are some exceptions.
If you were a U.S. citizen when your child was born and the other parent is a nonresident alien, you can claim a dependent exemption for the child, provided the other dependency tests are met, even if the child lives abroad.
If you are a U.S. citizen who has legally adopted a child who is not a U.S. citizen or resident you can take the exemption, provided the other dependency tests are met, if the child lives in your home as a member of your household for the entire year.
A foreign exchange student that you have in your home for a temporary period is generally not considered a U.S. resident and therefore does not meet the citizen or resident test.