Can Mai claim Lee as a dependent?

To determine whether Mai can claim Lee as a dependent, it is essential to consider the IRS requirements for dependency. The most commonly used tests for determining if someone qualifies as a dependent are the relationship test, the age test, the residency test, the support test, and the citizenship test.

If Mai and Lee meet these requirements, such as being related and Lee living with Mai for more than half the year, then Mai can claim Lee as a dependent. Additionally, if Lee is a qualifying child or a qualifying relative, this further strengthens the argument for dependency status.

For a qualifying child, Lee must be under a certain age or be permanently disabled, must have lived with Mai for more than half the year, and Mai must provide more than half of Lee's support. Alternatively, if Lee is a qualifying relative, there are different criteria to consider, such as income levels and support, but these must still align with the IRS guidelines.

The key element here is that the answer indicates Mai can claim Lee as a dependent under the assumption that they meet the IRS criteria. Thus, if all the relevant conditions regarding relationship, age, residency, and support are satisfied, the correct conclusion is that Mai can indeed claim Lee as a dependent.