In the current tax year, Lucas provided more than half of the support for his cousin, niece, and a close family friend. Lucas lives alone and sends a monthly support check to each person. None of the individuals whom Lucas supports has any income or files a tax return. All three individuals are U.S. citizens. Which of the three people Lucas supports can he claim as a dependent on his tax return?

Niece.

Step-by-step explanation

Dependent:- A dependent person other than the atxpayer or spouse who entitles taxpayer to claim dependency exemption.

The term "dependent" implies a "quailifying child" or a "qualifying relative".

For claiming dependency exemption for the qualifying child or a qualifying relative, relationship test shall be qualified.

=> Cousin shall not qualify as a relative.

=. NIece is qualified as a child.

=> Family friend is neither a qualifying child nor a qualifying relative.

Note:- Here, it is to be assumed that all other tests shall be qualified to claim as dependent. i.e. dependent taxpayer test, joint return test, citizen or resident test , support test, age test (only for qualifying child) & Gross income test (only for the qualifying relative)

From above discussion it could be said, it can be concluded that out of the three (cousin, niece & family friend) only Niece could be claimed as dependeny (if all other tests are qualified)