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If the individual is not a close relative under the IRS's definition, he or she can still meet the first test for dependent status by living with you for the entire year as a member of your household.
Temporary absences from the home will not cause you to fail this test, whether it's you or the dependent who's absent. Temporary absences may be due to illness, education, business, vacation, military service, or temporary placement in a nursing home. If a person died or was born during the year, but was a member of the household for the entire time he or she was alive during the year, the test was met.
Foster children (or adults) can be treated as dependents if they live with you for the entire year, unless you receive payments as a foster parent from a state government, a political subdivision, or a tax-exempt child-placement agency. If you receive any such payments, you can't claim a dependency exemption for the child.
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If you receive some payments as a foster parent, you can claim a charitable deduction for the excess expenses, if your actual expenses for the child are higher than the amount of payments you receive.
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Exception for employees. Your maid, babysitter, au pair, or any other employee is not considered your dependent even if the employee lived in your household for the entire year.
If the individual meets this test or the relationship test, he or she meets the first requirement for dependent status.
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