CORRECT Answers
general tests for dependency (step one) citizen/resident test
joint return test
dependent taxpayer test
citizen/resident test test where dependents NEEDS to be
a. US citizen US national or US resident alien
OR
b. resident from canada or mexico
if they are one of the two then theyre ✔
(disqualification example: if the mom is a resident of china, she disqualifies to be
used as a dependent on your tax return) ✗
joint return test test where dependents are NOT filing a joint return with their spouse. then they
are good ✔
(exceptions: dependents can be married and file separately. since its not jointed
with spouse, you can still be used as a dependent) ✔
dependent taxpayer test test where dependents are NOT being used by another taxpayer as a dependent.
if you are free from it then, you pass this test and can be used on my tax return! ✔
tests for qualifying relative relationship test/member of household test
support test
gross income test
test for qualifying child age test
relationship test
residence test
support test
joint return test
(special tie breaker / qc by more than one person test)