Question

multiple select question
select all that apply
which of the following individuals would meet the relationship test for being a qualifying relative of the taxpayer if s/he has only lived with the taxpayer for eight months of the year?
□ cousin
□ grandchild
□ brother
□ niece
□ father
□ friend

Explanation:

To determine qualifying relatives for tax purposes, we analyze each option:

• Cousin: Not a qualifying relative (typically, cousins are not considered qualifying relatives for tax purposes as they don't meet the relationship test).
• Grandchild: Qualifying relative (grandchildren are direct blood relatives and meet the relationship test).
• Brother: Qualifying relative (siblings meet the relationship test).
• Niece: Qualifying relative (nieces are related by blood and meet the relationship test).
• Father: Qualifying relative (parents meet the relationship test).
• Friend: Not a qualifying relative (friends are not related by blood or adoption, so they don't meet the relationship test).

Answer:

B. Grandchild, C. Brother, D. Niece, E. Father