IRS: Publication 17, Qualifying Relative Internal Revenue Service Publication 17 straight off the IRS.gov site http://www.irs.gov/publications/p17/ch0 ... 1000170897 table 3-1 IRS: Personal Exemptions and Dependents IRS Publication 17 six months out of the tax year as a dependent relative IRS IRS publication IRS Publication 17, Chapter 3, Chapter 3 of IRS Publication 17 Publication 17 IRS: Personal Exemptions and Dependents Not a qualifying child test Member of household or relationship test Gross income test the personal exemption Deductions for qualifying relatives Special Rule for Qualifying Child of More Than One Person explicitly stating: IRS: Personal Exemptions and Dependents Publication 17 (2006) Chapter 3 of IRS Publication 17 Internal Revenue Service: Personal Exemptions and Dependents Chapter 3 of IRS Publication 17 Table 3-1 Chapter 3 of IRS Publication 17 http://www.irs.gov/publications/p17/ch0 ... 1000170902 IRS Publication 17 IRS: Personal Exemptions and Dependents IRS website IRS: Personal Exemptions and Dependents Relatives who do not have to live with you IRS: Publication 17 Personal Exemptions Support test more than half the year exemption IRS website IRS page [Pub17] IRS: Publication 17 -- Personal Exemptions and Dependents unexpected places: claim herself as an exemption