Oregon Tax Consultants Practice Exam 2026 – Complete Study Resource

To qualify as an Other Dependent under tax law, a person must meet several criteria, including the relationship test. This test mandates that the dependent must be a qualifying relative or a qualifying child of the taxpayer. Unfortunately, a live-in girlfriend does not meet the relationship test simply by virtue of residing together, as the term "qualifying relative" typically includes relatives by blood, marriage, or adoption.

Even if she does not work and you provide significant financial support, that alone does not change her status under tax law. The relationship requirement is stringent and includes only certain familial relationships, which a girlfriend does not satisfy. Therefore, the answer that suggests she does not qualify simply because she does not fulfill the relationship test is correct.