My cousin resides in my house since February 2023 when he entered to the US as refugee status, he did not work for months, do I consider as my dependent?

[alexcesor]

I don't know if IRS will require him to fill taxes too.

[MonikaK1]

Dependents are either a qualifying child or a qualifying relative of the taxpayer. 

A cousin doesn't meet the relationship test, so they must have resided with you for the entire year and be considered a U.S. resident to qualify as a dependent.

The person must be a U.S. citizen, a U.S. national, U.S. resident, or a resident of Canada or Mexico.

Here's a checklist for determining whether your parent (or other relative) qualifies.

• Do they live with you? Your relative must live with you all year as a member of your household or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
• Do they make less than $4,700 in 2023 ($5,050 for 2024)? Your relative can't have a gross income of more than $4,700 in 2023 and be claimed by you as a dependent. This threshold increases to $5,050 for 2024. Certain income is excluded from this requirement such as all or part of Social Security benefits.
• Do you financially support them? You must provide more than half of your relative's total support for the year.

If the person doesn't have a Social Security number, they must have or be able to apply for an ITIN.

See this TurboTax tips article for more information.