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  • Mar 4, 2007, 07:05 AM
    CAG9494
    Qualifying child dependency exemptions
    Can a cousin be claimed on taxes as a qualifying child (not qualifying relative) for the dependency exemption?

    Can a nonresident alien be claimed on taxes as a qualifying child for the dependency exemption?
  • Mar 5, 2007, 11:13 AM
    AtlantaTaxExpert
    No, a cousin can NOT be a qualifying child.

    As for the NRA being a qualifying child, perhaps. I need more details to be specific.

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