CPA Accountant Review Questions

Answer: D - Meets the relationship test.

The relationship test is one of several tests, but the most prominent, used by the IRS to determine if a person can be claimed as dependent on someone else's tax return.  The relationship test mandates that the person in question must be a lineal descendant or ancestor, sibling, in-law, niece, nephew, aunt, uncle, or anyone other than the taxpayer's spouse who lived in the taxpayer's household during the entire year.