• You;

• Your spouse, if physically residing with you;

• Your parents, if physically residing with you;

• Your unmarried siblings under 21 years of age, if physically residing with you;

• Your children as defined in INA 101(b)(1), if physically residing with you;

• Any other individuals (including a spouse or child not physically residing with you) who are listed as dependents on your federal income tax return; and

• Any other individuals who list you as a dependent on their federal income tax return.