Matching
Regarding classification as a dependent, classify each statement in one of the four categories:
-A cousin who does not live with taxpayer.
A)Could be a qualifying child.
B)Could be a qualifying relative.
C)Could be either a qualifying child or a qualifying relative.
D)Could be neither a qualifying child nor a qualifying relative.

Question

Matching 
Regarding classification as a dependent, classify each statement in one of the four categories:
-A cousin who does not live with taxpayer.
A)Could be a qualifying child.
B)Could be a qualifying relative.
C)Could be either a qualifying child or a qualifying relative.
D)Could be neither a qualifying child nor a qualifying relative.

Quizplus · Accepted Answer

A cousin who does not live with the taxpayer cannot be a qualifying child because one of the requirements is that the child must live with the taxpayer for more than half of the year. Cousins also do not meet the specific relationship tests to be considered a qualifying relative under IRS rules.

Matching Regarding Classification as a Dependent, Classify Each Statement in One