In order to qualify as your dependent, an individual must be related to you in at least one of the following ways (according to MSN.com):

1. Lineal descendant (child, grandchild, great-grandchild; step-lineal descendants such as stepchildren are included).

2. Brother or sister (including stepbrothers and stepsisters and half-brothers and half-sisters).

3. Lineal ancestor (parent, grandparent, great-grandparent, and on up the lineal trunk of the family tree; step-lineal ancestors are included).

4. Niece, nephew, aunt, or uncle (not including relations by marriage).

5. In-law (father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, and sister-in-law).

6. Anyone else who is not related to you, but who lived in your home for the entire year (and is not your spouse).