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

In determining whether a live-in girlfriend can qualify as an Other Dependent, it’s important to focus on the specific criteria laid out by the IRS for dependents. To qualify as a dependent, an individual must meet certain tests, including the relationship test, which specifies that a qualifying child or relative must have a specific familial relationship or be a member of the taxpayer’s household.

A live-in girlfriend does not meet the necessary relationship test defined by the IRS because she is not a relative as per the dependent classification rules. The relationship test typically includes immediate family members such as children, stepchildren, siblings, parents, and certain other relatives. Therefore, a girlfriend, regardless of living arrangements or whether she is financially supported, does not fulfill the criteria to be classified as an Other Dependent.

This is why the response indicating that a live-in girlfriend does not meet the relationship test is the appropriate conclusion.