Oregon Tax Consultants Practice Exam 2026 – Complete Study Resource

To consider someone as an Other Dependent for tax purposes, they must meet a specific relationship test that involves living with you for more than half the year. This requirement is part of the criteria established by the IRS to identify who can be claimed as a dependent on your tax return.

The rationale behind this stipulation is that it helps establish a significant level of personal and financial connection between the taxpayer and the dependent. When someone lives with you for over half the year, it typically suggests a level of support, reliance, and integration into your household, making it reasonable for the taxpayer to claim that individual as a dependent for tax benefits.

The other options do not accurately reflect the requirements set by the IRS for claiming an Other Dependent. While having a blood relation or being a distant relative may seem relevant, they are not necessary conditions for the classification of an Other Dependent. Additionally, the requirement for the dependent to provide for their own support contradicts the essence of claiming someone as a dependent, which usually implies that the primary taxpayer is offering support rather than the dependent being self-sufficient.