My adult sister (unmarried) moved in with me in October 2022. Before then (February 2018 - September 2022), she lived in a nearby manufactured home that I own (& pay for) with a companion to whom she wasn't married. She meets the other conditions for being my "qualifying relative dependent": unmarried, non-SocSec income below $4,400, US citizen, & I paid over 50% of her support for 2022. The determinative question seems to be whether she lived in my home for all of 2022. On the one hand, she lived in my residential home for only three months in 2022; on the other hand, she lived for all of 2022 in a home that's "mine" in the sense that the home belongs to me (the manufactured home in January-September, my residence in October - December).
All that being said, I may be misreading the "Relationship" requirement. Does it mean that she:
(a) must have lived in my home for all of 2022 & be deemed a member of my household?; or
(b) must merely be related to me (she is), without necessarily having lived in my home for all of 2022?
I'd greatly appreciate any guidance on this question. Thanks.
