Case Study 1: Qualifying Child of Another Taxpayer
Todd has lived all year with his girlfriend, Eva, and her two children in his home. This cohabitation does not violate local laws. Eva is not required to file, and does not file, a tax return this year. Eva and her two children pass the "not a qualifying child test" to be Todd's qualifying relatives. Can Todd can claim them as dependents if he meets all the other tests?