Question

For a qualifying relative to be claimed as a dependent, a person must either be related to the taxpayer, or be a member of the taxpayer's household for the entire year. Select the relative who must be part of the taxpayer's household for the entire year.A. Father.

B. Sister.
C. Cousin.
D. Son-in-law

Answer 1

The correct option is (C)

Step-by-step explanation:

To be able to claim somebody as a dependent, the person has to qualify 4 tests. They are:

• Lineal descendant
• Must live with the taxpayer for more than a year
• Should be below 19 years or under 24 if a full time student
• Cannot file return on their own.

If a person who is not a lineal descendant to be claimed as a dependent needs to be a part of taxpayer's household for 365 days (whole year).

In this case, taxpayer's cousin is not a lineal descendant. Rest of them (sister, father and son-in-law) are lineal descendants. So, cousin has to stay with the taxpayer for the entire year.