Can a live-in girlfriend qualify as an Other Dependent if she does not work?

The correct reasoning is that a live-in girlfriend does not qualify as an Other Dependent primarily due to the relationship test established by the IRS. The relationship test stipulates that to claim someone as a dependent, they must be related to the taxpayer in a specific manner, such as being a child, sibling, or other qualifying relative. A girlfriend, regardless of her living situation or financial status, does not meet this relationship criterion to be considered a dependent.

In the context of the other options, while financial support is important in determining dependency, simply providing that support does not override the necessity of qualifying by relationship. Similarly, the status of being married is irrelevant if the fundamental relationship requirement isn’t satisfied. Furthermore, referring to income alone fails to address the critical relational component required by tax regulations. Thus, the correct answer reinforces the significance of the relationship test in establishing dependency qualifications.