I am so sorry to bother you.   I only know she does qualify as a dependent.  She has lived with him for way over a year.  No she has no income at all.  He owns the house and supports her financially 100 percent.   Their relationship is legal, neither one is married.   This is a new client and he brought last years here for me to look over incase I need to review it.  They filed him head of house hold with her as a dependent in previous years.   It just caught my eye and I started to question this to myself since she is not a child or blood relative.  I have looked into it one way and she qualifies as a relative due to living there, no income etc..  then i read other items that keep saying blood relative..etc..  I guess I am over worked and tired and hung up on this Head of Household status.   I can keep researching but would  really wish there was one true answer.