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Section 152(d)(1) defines a qualifying relative as an
individual: (A) Who bears a relationship to the taxpayer as
described in section 152(d)(2); (B) whose gross income for the
year is less than the exemption amount defined in section 151(d);
(C) who receives over half of his or her support from the
taxpayer for the taxable year at issue; and (D) who is not a
qualifying child of the taxpayer or of any other taxpayer for the
taxable year. Section 152(d)(2) lists eight types of qualifying
relationships. The first seven involve situations where an
individual is related to the taxpayer by blood or marriage. Sec.
152(d)(2)(A) through (G). As stated above, a legally adopted
individual is included in the definition of “child” for purposes
of this section. Sec. 152(f)(1)(B). As previously discussed, FA
and AA were not related to petitioner by blood or marriage, nor
were they adopted by petitioner. Thus, section 152(d)(2)(A)
through (G) does not apply.
Section 152(d)(2)(H) provides the eighth qualifying
relationship. An individual may be considered a relative under
section 152(d)(2) even though not related to the taxpayer in the
traditional sense if that person: (1) Is not the taxpayer’s
spouse; (2) has the same principal place of abode as the
taxpayer; and (3) is a member of the taxpayer’s household during
the taxable year. Sec. 152(d)(2)(H). In order for an individual
to be considered a member of a taxpayer’s household, the taxpayer
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Last modified: March 27, 2008