Dependents Definition for Calculation of Family Members

Can include children or step-children (minor or adult), grandchildren, great grandchildren, siblings, half-siblings, step-siblings, step-parents, grandparents, nieces or nephews, aunts or uncles, son-in law or daughter-in-law, mother-in-law or father-in-law, brother-in-law or sister-in-law.

According to IRS regulations, for someone to be considered a dependent on another individual's tax return, over one-half of the dependent's total support for that year must have been furnished by the taxpayer and the dependent must have less than $3,200 of gross income (for 2005) unless they are under age 19 (or under 24 and a full-time student). The annual gross income is adjusted annually by the IRS.

Additionally, if someone in the household is not one of the relatives listed above, then in order to be claimed as a dependent they must meet the income test, the greater than 50% support test and during the taxpayer's entire tax year, live in the taxpayer's home. However, they can not be a dependent if the relationship between the person and the taxpayer is in violation of local law.