"For the IRS to accept you as a qualifying relative, you must pass all of these tests:
You must be the person's father, mother, stepparent, parent-in-law, uncle, aunt, son, daughter, stepchild, child-in-law, brother, sister, stepsibling, half sibling, or sibling-in-law, adopted child (or placed for adoption), eligible foster child (placed by an agency or court), or descendant of any of these.
You must have lived with the person all year
You must have received more than half of all your support from the person who wants to claim you. You can use a multiple support agreement (Form 2120) for this qualification."
