Solutions
A qualifying child must pass all the following tests: Correct
Answers Relationship test, age test, residency test, support test,
joint return test
A qualifying relative must pass all the following tests: Correct
Answers Not a qualifying child test, member of household or
relationship test, gross income test, support test
A taxpayer can not claim an individual as a dependent unless all
three tests are met: Correct Answers dependent taxpayer test,
joint return test, and citizen and resident test
Dependent info is entered on Form ____ Correct Answers 1040
Does a taxpayer whose spouse died during the tax year qualify
to use HOH? Correct Answers No, not even if they meet
requirements. If they have not remarried, they must file as MFJ
with the deceased spouse, or file as MFS
For other taxpayers that are neither independent taxpayers nor
dependents and are not technically required to file, they should
file to get a refund if they... Correct Answers had federal
income tax withheld from their income, made federal estimated
tax payments, and/or can get a refund because they qualify to
claim refundable credits
If a child is required to file but is too young... Correct Answers
the parent/guardian must file. Parents who qualify can include
, the child's income on the parent's tax return and the child does
not have to file a separate return
If a child is required to file... Correct Answers the child is
responsible for filing their own return and paying the tax
If a dependent is not eligible for a social security number (SSN),
they can apply for an... Correct Answers individual taxpayer
identification number (ITIN)
If a taxpayer is widowed in the current tax year, are they still
considered married? Correct Answers Yes
If an adopted dependent does not have an SSN yet, they can
apply for an... Correct Answers adoption taxpayer
identification number (ATIN)
if more than one taxpayer is the parent of the child... Correct
Answers only the parent with whom the child has lived the
longest during the year is allowed to claim the child
If none of the taxpayers are parents of the child... Correct
Answers the taxpayer with the highest AGI is allowed to claim
the child (However, this only applies if their AGI is higher than
the AGI of any parent who qualifies to claim this same child)
If only one taxpayer is the parent of the qualifying child...
Correct Answers only this parent is allowed to claim the child