Member of Household
A member of household is a person who is claimed as a dependent when filing year-end tax forms. Lineal ancestor (parent, grandparent, great-grandparent; step-lineal ancestors are included) Niece, nephew, aunt, or uncle (not including relations by marriage) In-law (father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, and sister-in-law) Anyone else who is neither related nor married to you, but who lives in your home for the entire year Members of household can also be claimed if they resided at the domicile but died during the year. A member of household can be a relative or a non-relative, but in order for a non-relative to be claimed as a member of household, they must meet the relationship requirements outlined by the IRS. The individuals must either live within the household for the tax year in question, or they may qualify as a member of household if they are a relative who does not live with the taxpayer if they meet certain criteria. To be an eligible member of household, certain qualifications must be met, such as family lineage or if a non-relative resides with the household for longer than a year.
What Is a Member of Household?
A member of household is a person who is claimed as a dependent when filing year-end tax forms. Such a dependent allows a taxpayer to qualify for the dependency exemption or eligible tax credits. A member of household can be a relative or a non-relative, but in order for a non-relative to be claimed as a member of household, they must meet the relationship requirements outlined by the IRS.
Understanding Members of Household
State and federal authorities can define who is regarded as a member of household, with some possibility of variation by jurisdiction. The individuals must either live within the household for the tax year in question, or they may qualify as a member of household if they are a relative who does not live with the taxpayer if they meet certain criteria.
There are, however, allowances for absences from the household during the tax year. These can include being apart from the household due to illness, being away for education such as attending college, taking a vacation, absence due to business needs, fulfilling military service, or being detained in a juvenile detention facility. Furthermore, if an individual is placed in a nursing home for an indefinite, unspecified time in order to receive constant medical care, it is still deemed a temporary absence, and the individual is considered to be part of the household.
Who Is Counted as a Member of Household?
To be considered a member of household, a person must be at least one of the following:
Other Considerations
Members of household can also be claimed if they resided at the domicile but died during the year. Newborns brought home from the hospital may also be claimed has members of household.
If the relationship between the tax filer and the person in question violates local law, they may not be considered a member of household. For instance, if the tax filer is in a personal relationship with someone who lives in their home, but the person is actually married to someone else, the latter party cannot be claimed as a member of household.
Related terms:
Additional Child Tax Credit
The Additional Child Tax Credit was the refundable part of the Child Tax Credit. The refundable credit was revamped under the Tax Cuts and Jobs Act. read more
Child and Dependent Care Credit
Child and dependent care credit is a nonrefundable tax credit for unreimbursed childcare expenses paid by working taxpayers. read more
Dependent
A dependent is a person who entitles a taxpayer to claim dependent-related tax benefits that reduce the amount of tax that the taxpayer owes. read more
Dual-Status Taxpayer
A dual-status taxpayer is a foreign national who spends a substantial portion of the year, but not the entire year, in the U.S. read more
Earned-Income Credit (EIC)
The earned-income credit (EIC) is a tax credit in the U.S. that benefits certain taxpayers who earn low incomes from work in a particular tax year. read more
Exemption
An exemption is a deduction allowed by law to reduce the amount of income that would otherwise be taxed. Read about personal and dependent exemptions. read more
What Is the Internal Revenue Service (IRS)?
The Internal Revenue Service (IRS) is the U.S. federal agency that oversees the collection of taxes—primarily income taxes—and the enforcement of tax laws. read more
Relationship Test
The Relationship Test is a test one must pass in order to be claimed as a dependent on another’s tax return, satisfying one of several criteria, to qualify. read more