Member Of Household Test

AAA

DEFINITION of 'Member Of Household Test'

A test that can be administered to a prospective dependent in lieu of the "relationship test". If a person does not meet the criteria to be considered a close relative by the IRS, he or she may still qualify as a member of household if he or she lived as a member of the taxpayer's household for the entire year. Domestic employees, such as maids and babysitters, are excluded from this treatment.

INVESTOPEDIA EXPLAINS 'Member Of Household Test'

Both the taxpayer and the prospective dependent can be temporarily absent from the home during the year without jeopardizing the dependency status. This type of absence can be for illness, vacation, education, business, military service or other similar reasons. If a person is born or dies during the year but lived as a member of the household the rest of the year, that person still qualifies as a member of the household.

RELATED TERMS
  1. Relationship Test

    One of several tests that a person must pass in order to be claimed ...
  2. Support Test

    One of five tests that must be passed in order to claim someone ...
  3. Head Of Household

    A status held by the person in a household who is running the ...
  4. Dependent

    An individual whom a taxpayer can claim for credits and/or exemptions. ...
  5. Deferred Tax Asset

    A deferred tax asset is an asset on a company's balance sheet ...
  6. Buffett Rule

    A tax rule proposed in 2011, by President Barack Obama, stating ...
Related Articles
  1. Taxes

    How To Claim A Dependent On Your Tax ...

  2. Taxes

    Personal Income Tax Guide

  3. Retirement

    Can I add my higher income spouse's ...

  4. Options & Futures

    Which is better for tax deductions, ...

Hot Definitions
  1. Capitulation

    When investors give up any previous gains in stock price by selling equities in an effort to get out of the market and into ...
  2. Turkey

    Slang for an investment that yields disappointing results or turns out worse than expected. Failed business deals, securities ...
  3. Conduit Issuer

    An organization, usually a government agency, that issues municipal securities to raise capital for revenue-generating projects ...
  4. Financing Entity

    The party in a financing arrangement that provides money, property, or another asset to an intermediate entity or financed ...
  5. Hyperinflation

    Extremely rapid or out of control inflation. There is no precise numerical definition to hyperinflation. Hyperinflation is ...
  6. Gross Rate Of Return

    The total rate of return on an investment before the deduction of any fees or expenses. The gross rate of return is quoted ...
Trading Center