Qualifying Relative Test

[Burke]

QR under "Relationship Test" says "Any other person who lived with the taxpayer all year....if the relationship does not violate local law." So this means any person not related to the TP that they just take in and support, and if they meet all the other rules?

[Lion]

Yep, a friend or relative too distant to make the list or even a lover if cohabitation is not illegal there.