Persons Who Are Neither Directly nor Indirectly Related to the Taxpayer

Persons who are neither directly nor indirectly related to the taxpayer:

A) Cannot qualify as dependents of the taxpayer.
B) Must live with the taxpayer at least half a year to qualify as dependents under the member-of-household test.
C) Must be supported 100 percent by the taxpayer to qualify as dependents.
D) May qualify as dependents if they reside with the taxpayer for the full year and if all other qualifying relative tests are met.
E) May qualify as dependents even though they file a joint tax return on which a small amount of tax is due.