A person who is claimed as a dependent when filing year-end tax forms. Such a dependent allows a taxpayer to qualify for the dependency exemption. A member of household can be a relative or a non-relative, but in order for a non-relative to be claimed as a member of household, he or she must meet the relationship requirements outlined by the IRS.

To be considered a member of household, a person must be at least one of the following:

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

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

3. Lineal ancestor (parent, grandparent, great-grandparent; 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 neither related nor married to you, but who lives in your home for the entire year