Family members are defined as related parties include brothers and sisters, spouse, ancestors, and lineal descendants. In-laws and step relationships are not related parties, and losses on sale or exchanges with these parties are acceptable, unless the in-law or step relationship is merely acting as a nominee for a related party. Half-brothers and half-sisters are related parties. Note that there are also rules for corporations owned by the above people.
Mr. Quinn is correct, and you should have your filing reviewed by an accountant or tax attorney for compliance prior to filing. You are running out of time.
To the PROSPECTIVE client, please call myself or another attorney for your choice with more detaiils and an appointment. My PRELIMINARY answer to your question(s) is for general purposes and based upon what little information you have conveyed. It is based on such limited information that the general answer should never be relied as a reason for your action or inaction. My response does NOT establish an attorney-client relationship and such may only be established by mutual agreement, and the signing of a written retainer agreement, which will generally require payment for our services, as this is what we do for a living and, just like you, we must get paid for our work.. .