CPA Study Group
Wouldn't Theodore and Franklin be considered Qualifying Relatives? The TP provides more than 1/2 of their support. A Dependent is either a Qualifying Child or Qualifying Relative. Even if they don't qualify as dependent child, they still could be claimed for medical expenses and the new Credit for Other Dependents if they lived more than 1/2 of the year with the TP. The question does not indicate that they live on their own.