Unmarried children are included only if they: Are under 21 years of age,Reside regularly in the exempt individual's household, andAre not members of another household.The immediate family of an exempt individual does not include attendants, servants, or personal employees. taxmap/pubs/p519-002.htm#en_us_publink100038953Teachers and trainees.(p6)A teacher or trainee is an individual, other than a s