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Can Albert Gaytor claim his cousin as a dependent on his 1040 tax return? - Alberts cousin, Jeff Gaytor is 25 years old. Jeff lost

Can Albert Gaytor claim his cousin as a dependent on his 1040 tax return?

- Alberts cousin, Jeff Gaytor is 25 years old.

Jeff lost his job and in 2022, received $3,200 of unemployment compensation.

The remainder (well above 50 percent) of Jeff's support was provided by Albert Gaytor, including the rent on Jeff's apartment, FL, about 16 miles from the Gaytors home.

If yes - Why?

If no - Why not?

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