If Candace provides more than half of the support for her friend and his child, what relationship does she have to them for tax purposes?

In the context of tax purposes, for someone to be classified as a qualifying relative, certain criteria must be met, one of which is that the individual must receive more than half of their financial support from the taxpayer. In this scenario, since Candace provides more than half of the support for both her friend and his child, both of them can be classified as qualifying relatives.

For the friend to qualify as a relative, they must not be a qualifying child of another taxpayer, and they must also meet relationship and residency requirements if applicable. Because Candace supports her friend, he satisfies the support requirement for qualifying relative status.

In addition, the same condition applies to her friend’s child. Supporting the child with more than half of their financial needs also qualifies them for the same status under Candace’s tax filings. Therefore, since she meets the criteria for both individuals, it confirms that both her friend and his child are indeed qualifying relatives for tax purposes.