What is the member of household or relationship test for qualifying relatives?

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The member of household or relationship test defines who can be a qualifying relative. You meet this test if either the person is a member of your household for the entire year, or they are related to you in a qualifying way and do not have to live with you for the entire year. This two-path rule lets some relatives who don’t live with you all year still qualify, while also covering those who must share your home for the full year. The other choices are narrower: requiring full-year living with you only isn’t always true for relatives, and being related by blood is too limited since in-law and other specified relationships also qualify. The idea about earning less than a threshold belongs to the gross income test, not this household/relationship test.