Wael worked for a local bank and made $70,000 during 2019. Wael has lived with his financee, Eman, and her two children all year in his home. Wael provided 100% of the household support. Eman is not required to file, and does not file, a tax return this year. 

Eman and her two children lived with Wael for the entire 2019.

What are the various tests that Eman and her two children must meet to be claimed by Wael.    

How this will affect Wael’s income tax liabilities.