HRB UPDATED EXAMINATION SET QUESTIONS AND
ANSWERS GRADED A+
✔✔Which of the following potential dependents fails the support test to be claimed as a
qualifying child? - ✔✔Blake (18) is unmarried and worked full-time. She saved all of her
income. She lived with her parents all year and they provided all of her support.
Devan (18) is unmarried and worked full-time. He had significant income and paid more
than half of his own support. He lived with his mother all year.
Nova (16) lived with her brother Sam (26) all year. She had no income. Sam provided
all of her support.
Xavier (23) is unmarried and attended school nine months of the year. He lived on
campus for those nine months and with his parents during school breaks. He worked
part-time and earned $7,400. He did not provide more than half of his own support.
✔✔Which taxpayer has a potential qualifying child that meets the residency test? -
✔✔Cedro (52) is single. His grandson, Zack (15), came to live with him in September of
2022. Zack did not provide more than half of his own support.
Donald (26) is single. His brother, John (17), lived with him for five months of 2022.
John is unmarried and did not provide more than half of his own support.
Melody (28) is single. Her cousin, Autumn (22), moved in with her in August of 2022.
Autumn did not provide more than half of her own support.
Tanisha and Michelle are married and have a daughter, Kya (13). They all lived together
the entire year. Kya did not provide more than half of her own support.
✔✔All of the following statements regarding a taxpayer's identification number are true,
EXCEPT? - ✔✔A dependent on a tax return, can have a social security number,
individual taxpayer identification number, or an adoption taxpayer identification number.
A social security number, individual taxpayer identification number, or an adoption
taxpayer identification number is not required for a taxpayer to claim a qualifying
relative.
A social security number, individual taxpayer identification number, or an adoption
taxpayer identification number must be received before the due date of the return,
including extensions, or the taxpayer may not claim the dependent on that year's tax
return.
A taxpayer may not amend a return to add a dependent whose identification number
was received after the due date of the return.
✔✔Miguel (45) lived with his qualifying child, Roberto (22), all of 2022. In November
2022, Roberto married Valentina (21), and they both lived with Miguel for the remainder
of the year. Roberto, a full-time student, did not work in 2022, and Valentina earned
$3,400, all from wages, and had no other income. Roberto and Valentina did not
provide more than half of their own support. Which of the following statements is
correct? - ✔✔Miguel may claim both Roberto and Valentina as his dependents.
Miguel may claim Valentina only if Roberto and Valentina do not file a joint return.
, Miguel may claim Roberto even if Roberto and Valentina file a joint return to get a
refund of the taxes withheld from Valentina's wages.
Miguel may not claim Roberto once he is married.
✔✔Which taxpayer has a potential qualifying relative that meets the relationship or
member of the household test? - ✔✔Justus lived with Owen as a member of his
household for ten months in 2022. Justus is not a relative.
Kamila is Samara's cousin. She lived with Samara for eight months in 2022.
Murphy's father, Kelvin, lived with him since 2020. Kelvin died on March 1, 2022.
Nolan's girlfriend lived with him as a member of his household for seven months in
2022.
✔✔Which taxpayer has a potential qualifying child that meets the age test? (Unless
stated, none of these individuals are permanently or totally disabled.) - ✔✔Aiyden and
Zuri are married and have a son, Caleb (25). Caleb is unmarried and a full-time student.
Caleb earned $11,000, all from wages, and he did not provide more than half of his own
support. Caleb lives on campus while school is in session. During the summer, Caleb
lives with Aiyden and Zuri.
Lexi (42) has a daughter, Josie (19). Josie is unmarried and lived with Lexi all year.
Josie decided to take a year-long break from school before starting college. She worked
part-time and earned $10,500, all from wages. She did not provide more than half of her
own support.
Omana (21) and her brother, Benji (23), lived together all year. Benji is unmarried and a
full-time student. Benji had no income and did not provide more than half of his own
support.
Rohan (23) and his sister, Annie (25), lived together all year. Rohan and Annie are both
unmarried. Annie is permanently and totally disabled. Annie had no income, and did not
provide more than half of her own support.
✔✔Which taxpayer has a potential qualifying child that meets the relationship test? -
✔✔Albert (27) and his brother, Conner (20), lived together all year. Conner is unmarried
and a full-time student. Conner had no income, and did not provide more than half of his
own support.
Chase (32) lived with his mother, Willa (61), all year. Willa is unmarried; she earned
$14,100, all from wages, and had no other income.
Nadia (28) and Brandy (18) are cousins. Both are unmarried and lived in the same
home all year. Brandy earned $4,100, all from wages, and she did not provide more
than half of her own support.
Tanner (29) and his girlfriend, Nora (29), lived in the same home all year. Nora's
daughter (from a previous marriage), Serena (7), also lived in the home all year. Nora
and Serena had no income and did not provide more than half of their own support.
✔✔Jax files single and claims his son, Zander (20). His adjusted gross income (AGI) is
$184,000. What is the maximum amount Jax may potentially be able to claim for the
credit for other dependents? - ✔✔$0
ANSWERS GRADED A+
✔✔Which of the following potential dependents fails the support test to be claimed as a
qualifying child? - ✔✔Blake (18) is unmarried and worked full-time. She saved all of her
income. She lived with her parents all year and they provided all of her support.
Devan (18) is unmarried and worked full-time. He had significant income and paid more
than half of his own support. He lived with his mother all year.
Nova (16) lived with her brother Sam (26) all year. She had no income. Sam provided
all of her support.
Xavier (23) is unmarried and attended school nine months of the year. He lived on
campus for those nine months and with his parents during school breaks. He worked
part-time and earned $7,400. He did not provide more than half of his own support.
✔✔Which taxpayer has a potential qualifying child that meets the residency test? -
✔✔Cedro (52) is single. His grandson, Zack (15), came to live with him in September of
2022. Zack did not provide more than half of his own support.
Donald (26) is single. His brother, John (17), lived with him for five months of 2022.
John is unmarried and did not provide more than half of his own support.
Melody (28) is single. Her cousin, Autumn (22), moved in with her in August of 2022.
Autumn did not provide more than half of her own support.
Tanisha and Michelle are married and have a daughter, Kya (13). They all lived together
the entire year. Kya did not provide more than half of her own support.
✔✔All of the following statements regarding a taxpayer's identification number are true,
EXCEPT? - ✔✔A dependent on a tax return, can have a social security number,
individual taxpayer identification number, or an adoption taxpayer identification number.
A social security number, individual taxpayer identification number, or an adoption
taxpayer identification number is not required for a taxpayer to claim a qualifying
relative.
A social security number, individual taxpayer identification number, or an adoption
taxpayer identification number must be received before the due date of the return,
including extensions, or the taxpayer may not claim the dependent on that year's tax
return.
A taxpayer may not amend a return to add a dependent whose identification number
was received after the due date of the return.
✔✔Miguel (45) lived with his qualifying child, Roberto (22), all of 2022. In November
2022, Roberto married Valentina (21), and they both lived with Miguel for the remainder
of the year. Roberto, a full-time student, did not work in 2022, and Valentina earned
$3,400, all from wages, and had no other income. Roberto and Valentina did not
provide more than half of their own support. Which of the following statements is
correct? - ✔✔Miguel may claim both Roberto and Valentina as his dependents.
Miguel may claim Valentina only if Roberto and Valentina do not file a joint return.
, Miguel may claim Roberto even if Roberto and Valentina file a joint return to get a
refund of the taxes withheld from Valentina's wages.
Miguel may not claim Roberto once he is married.
✔✔Which taxpayer has a potential qualifying relative that meets the relationship or
member of the household test? - ✔✔Justus lived with Owen as a member of his
household for ten months in 2022. Justus is not a relative.
Kamila is Samara's cousin. She lived with Samara for eight months in 2022.
Murphy's father, Kelvin, lived with him since 2020. Kelvin died on March 1, 2022.
Nolan's girlfriend lived with him as a member of his household for seven months in
2022.
✔✔Which taxpayer has a potential qualifying child that meets the age test? (Unless
stated, none of these individuals are permanently or totally disabled.) - ✔✔Aiyden and
Zuri are married and have a son, Caleb (25). Caleb is unmarried and a full-time student.
Caleb earned $11,000, all from wages, and he did not provide more than half of his own
support. Caleb lives on campus while school is in session. During the summer, Caleb
lives with Aiyden and Zuri.
Lexi (42) has a daughter, Josie (19). Josie is unmarried and lived with Lexi all year.
Josie decided to take a year-long break from school before starting college. She worked
part-time and earned $10,500, all from wages. She did not provide more than half of her
own support.
Omana (21) and her brother, Benji (23), lived together all year. Benji is unmarried and a
full-time student. Benji had no income and did not provide more than half of his own
support.
Rohan (23) and his sister, Annie (25), lived together all year. Rohan and Annie are both
unmarried. Annie is permanently and totally disabled. Annie had no income, and did not
provide more than half of her own support.
✔✔Which taxpayer has a potential qualifying child that meets the relationship test? -
✔✔Albert (27) and his brother, Conner (20), lived together all year. Conner is unmarried
and a full-time student. Conner had no income, and did not provide more than half of his
own support.
Chase (32) lived with his mother, Willa (61), all year. Willa is unmarried; she earned
$14,100, all from wages, and had no other income.
Nadia (28) and Brandy (18) are cousins. Both are unmarried and lived in the same
home all year. Brandy earned $4,100, all from wages, and she did not provide more
than half of her own support.
Tanner (29) and his girlfriend, Nora (29), lived in the same home all year. Nora's
daughter (from a previous marriage), Serena (7), also lived in the home all year. Nora
and Serena had no income and did not provide more than half of their own support.
✔✔Jax files single and claims his son, Zander (20). His adjusted gross income (AGI) is
$184,000. What is the maximum amount Jax may potentially be able to claim for the
credit for other dependents? - ✔✔$0
