KrisD15
Expert Alumni

Investors & landlords

No, but a dependent child may not need to live with you to be your "Qualifying Relative".

In this case their support and income would be a factor. 

 

According to the IRS:

For Qualifying Relative:

"Relatives who don't have to live with you. A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.
Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
Your brother, sister, half brother, half sister, stepbrother, or stepsister.
Your father, mother, grandparent, or other direct ancestor, but not foster parent.
Your stepfather or stepmother.
A son or daughter of your brother or sister.
A son or daughter of your half brother or half sister.
A brother or sister of your father or mother.
Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
Any of these relationships that were established by marriage aren't ended by death or divorce."
 

 

Qualifying relative

A qualifying relative must meet general rules for dependents and pass these tests:

See the full rules for a qualifying relative

 

@robert209 

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