Lisa, this is from pub 501:
| qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) |
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he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who don't have to live with you , later, and you can claim him or her as a dependent5 |
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a qualifying person. |
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he or she didn't live with you more than half the year |
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not a qualifying person. |
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he or she isn't related to you in one of the ways listed under Relatives who don't have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household |
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not a qualifying person. |
