) Questions & Answers {Grade
A} 100% Correct
There are two types of dependents: - correct answer qualifying child and qualifying
relative
A qualifying child must pass all the following tests: - correct answer Relationship test,
age test, residency test, support test, joint return test
A qualifying relative must pass all the following tests: - correct answer Not a
qualifying child test, member of household or relationship test, gross income test,
support test
,What is the (qualifying child) relationship test - correct answer must be child under the
uniform definition of child, sibling, or descendent (relationships established by
marriage remain intact after divorce, separation, or death)
What is the (qualifying child) age test - correct answer must be under age 19 at the end
of the year, a full-time student under age 24 at the end of the year, permanently and
totally disabled at any time during the year (regardless of age), and must be younger
than the taxpayer
What is the (qualifying child) residency test - correct answer must have lived with the
taxpayer for more than half a year (except for temporary absences, children who were
born or died during the year, kidnapped children, children of divorced/separated
parents)
, What is the (qualifying child) support test - correct answer child can not have provided
more than half of their own support for the year. if they have a part-time job, they can
be claimed as a dependent if the parent provides more support to the child then the
child made from earned income that year
What is the (qualifying child) joint return test - correct answer dependent cant file a
joint return unless the return was filed only to get a refund of taxes withheld or
estimated taxes paid
What is the (qualifying relative) not a qualifying child test - correct answer can not be a
taxpayer's child or child of another within the household
What is the (qualifying relative) member of household or relationship test - correct
answer Must either live with the taxpayer for the entire year as a member of the