Under what condition can Todd claim his girlfriend Eva's children as qualifying relatives?

To determine whether Todd can claim Eva's children as qualifying relatives, it is important to understand the criteria set by the IRS for claiming a relative as a dependent. One key condition is that the person claiming the children must provide more than half of their financial support during the year.

If Eva is not required to file taxes, it typically suggests that her income is below a certain threshold, which might indicate that she is not in a financial position to support her children on her own. This situation would potentially allow Todd to provide the necessary support for Eva's children and thereby qualify to claim them as dependents. Essentially, if Eva's financial situation prevents her from supporting the children, Todd may step in and assume that role, fulfilling one of the requirements to claim them as qualifying relatives.

Other conditions mentioned, such as knowing the children for over a year, providing housing expenses, or the children's ages, do not directly impact the criteria needed for Todd to claim them as dependents. These factors may be relevant in a broader context, but they do not replace the essential requirement of meeting the financial support condition for dependency claims.