The only dependent that might not live in your home is a parent. For anyone else, they have to live in your home to be a dependent.You're thinking of the qualifying person for Head of Household filing status, not the requirements for a dependent. In addition to parents there are other relatives who don't have to live with you. However, someone unrelated by blood or marriage must live with you the entire year to qualify as a dependent.PhilRule Your Retirement Home Fool
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