Megan's cousin, Pam, is classified as what in relation to Megan?

Pam, as Megan's cousin, does not meet the criteria to be classified as a qualifying child or a qualifying relative under the Internal Revenue Service (IRS) guidelines.

A qualifying child must be a direct descendant (such as a child, stepchild, foster child) or a sibling (including half-brothers and half-sisters), and they must live with the taxpayer for more than half of the year. Since Pam is a cousin, she does not fit into this category.

For Pam to be considered a qualifying relative, she would need to meet specific tests such as living with the taxpayer for the entire year, earning less than the annual gross income limit for a qualifying relative (which is subject to change and was around $4,300 for the tax year in question), and being a direct relative (including siblings, parents, or other direct descendants). Cousins are not included in the list of relatives who meet this requirement as they are not considered dependents under the IRS rules.

Therefore, since Pam does not meet the criteria for either category and is instead a cousin, the classification is "neither" for her relation to Megan.