An individual may meet the relationship test to be a taxpayer's qualifying relative even if the individual has no family relationship with the taxpayer.

Question

Quizplus · Accepted Answer

The relationship test for a qualifying relative pertains to the individual's relationship with the taxpayer, not with the taxpayer's family members. An individual who meets the other criteria for a qualifying relative (e.g. support test, gross income test) could still be considered a qualifying relative even if they have no family relationship with the taxpayer.

An Individual May Meet the Relationship Test to Be a Taxpayer's