- 6 - 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 taxpayerPage: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008