H&R Block Final review|Graded A+
Tony (28) and Adam (27) are cousins and lived in the same home throughout 2017. Adam only earned
$2,500 in 2017. Tony earned $25,000 in 2017.
What test does he meet?
Adam meets the relationship and member of household test for Tony, since Adam lived with Tony the
entire year.
Tony may be able to claim Adam as a qualifying relative dependent.
Note: Being cousins alone will not meet the relationship test for qualifying relative, because a cousin is
not listed as a specific relative relationship. However, a cousin, like other non-relatives, may meet the
relationship test for qualifying relative if the individual lived in the taxpayer's home for the entire year
Recall Tony-28 $25000 and Adam-27 $2500; cousins from an earlier example, Tony provided more than
half of Adam's support. Adam is not permanently and totally disabled. Can Tony claim Adam?
Tony may claim Adam as a dependent because he meets all four tests for qualifying relative.
1. Adam is too old to be someone else's qualifying child
2. Relationship or all year
3. gross income is less than $4,05
4. support
c3 John lives with Robert, his father. John provides 30% of Robert's support Can he claim Robert?.
John may not claim Robert as a dependent, because John failed the qualifying relative support test.
c3 Yolanda lives with her daughter, Elizabeth. Elizabeth is the qualifying child of Yolanda. Neither
Yolanda nor anyone else can claim Elizabeth as their qualifying relative. Can she claim daughter?
since Elizabeth meets the definition of a qualifying child
> Relationship, age, residency, support, joint return
c3 Ron (35) and Sue (35) are married and have two children, *Todd (8) and Tracy (6)*. Neither child has
income. Stacy (13), Sue's child from a previous marriage, came to live with them on July 4, 2017. Prior to
moving in with Ron and Sue, Stacy was supported by and lived with her father. How many QC and QR?
Todd and Tracy are qualifying children of Ron and Sue (2 QC). Stacy is neither a qualifying child nor a
qualifying relative of Ron and Sue (0 QR). Because she was supported by and lived with her father for
more than six months, she cannot be a qualifying child for Sue (residency test) and is not a qualifying
relative of Ron and Sue (qualifying child test).
e3.1 Dale (25) is single. His brother, Jeff (27), lived with him for all of 2017. Jeff earned $3,100, all from
wages, and had no other income. Dale provided more than half of Jeff's support. Jeff is not permanently
or totally disabled. No one else lived with Dale. Qualifying relative QR?
#2 QR - Yes Qualifying relative,
1. not QC; 2. brother& all year 3.<4050 4.support
, e3.1 Megan (27) is single. Her cousin, Pam (29), moved in with her in February of 2017. Pam earned
$3,600, all from wages, and had no other income. Megan provided 60% of Pam's support. Pam is not
permanently or totally disabled. No one else lived with Megan. QR?
#5 N - No, Pam did not live with Megan the entire year, and cousins do not meet the relationship test for
qualifying child or relative.
e3.1 Martin is single. His mother, Agnes (61), came to live with him in August of 2017. Agnes earned
$14,100, all from wages, and had no other income. Martin provided 25% of Agnes' support. Agnes is not
permanently or totally disabled. No one else lived with Martin. QR?
#6 N - Martin did not meet the qualifying relative gross income and support tests to claim Agnes as a
qualifying relative dependent on his return.[14100<4050 F& suport 25% < 50%]
e3.1 Ashley is single. Victoria (5) was lawfully placed in her care by the court of Your State in November
of 2017. Victoria had no income and did not provide more than half of her own support. Prior to living
with Ashley, Victoria lived with her mother for ten months. Ashley provided 20% of Victoria's support.
No one else lived with Ashley. QR?
#9 N - no - must live there for 6 months. Victoria lived with her birth mother for more than half the year
e3.1 Mike (33) and Janet (34) are not married but lived together for all of 2017, and Mike provided the
total support of the home, as Janet had no income. Living with them all year were Janet's two children,
Tim (12) and Sally (9). Neither child had any income. Sally's father is Mike's brother. When Mike files his
return, will Sally qualify as his QC, QR, or neither QR?
#11 QC - QC because sally is his neice.
e3.1 Lori (18) and her qualifying child, Cheryl (5 months), lived together with Lori's mother, Brenda (41),
for all of 2017. Lori is Brenda's qualifying child, and Brenda will claim Lori as a dependent on her tax
return. QR?
Lori cannot claim herself, nor can she claim Cheryl. Brenda may also claim Cheryl if she meets all the
required tests.
e3.1 Amparo (32) and her qualifying child, Miguel (3), lived together for all of 2017. No one else can
claim Amparo on their return. QC?
Amparo may claim Miguel on her return, assuming the other tests are met.
e3.1 Ian (51) lived together with his qualifying child, Robert (21), for all of 2017. In October 2017, Robert
married Veronica (21), and both lived with Ian for the remainder of the year. Robert, a full-time student,
did not work in 2017, and Veronica earned only $3,000. Robert and Veronica filed a joint return to get a
refund of $102 withheld from Veronica's wages. Neither Robert nor Veronica claimed his or her own
exemption. QC or QR or none?
Ian may still claim Robert as his dependent. (full-time student, 21yo)
e3.1 Ronald (54) and Wendy (52) are married and lived with their qualifying relative, Gwyn (26), for all of
2017. In November 2017, Gwyn married Tim (27), and both lived with Ronald and Wendy for the rest of
the year. Gwyn earned $2,400, and Tim earned $20,500 in 2017.
Tony (28) and Adam (27) are cousins and lived in the same home throughout 2017. Adam only earned
$2,500 in 2017. Tony earned $25,000 in 2017.
What test does he meet?
Adam meets the relationship and member of household test for Tony, since Adam lived with Tony the
entire year.
Tony may be able to claim Adam as a qualifying relative dependent.
Note: Being cousins alone will not meet the relationship test for qualifying relative, because a cousin is
not listed as a specific relative relationship. However, a cousin, like other non-relatives, may meet the
relationship test for qualifying relative if the individual lived in the taxpayer's home for the entire year
Recall Tony-28 $25000 and Adam-27 $2500; cousins from an earlier example, Tony provided more than
half of Adam's support. Adam is not permanently and totally disabled. Can Tony claim Adam?
Tony may claim Adam as a dependent because he meets all four tests for qualifying relative.
1. Adam is too old to be someone else's qualifying child
2. Relationship or all year
3. gross income is less than $4,05
4. support
c3 John lives with Robert, his father. John provides 30% of Robert's support Can he claim Robert?.
John may not claim Robert as a dependent, because John failed the qualifying relative support test.
c3 Yolanda lives with her daughter, Elizabeth. Elizabeth is the qualifying child of Yolanda. Neither
Yolanda nor anyone else can claim Elizabeth as their qualifying relative. Can she claim daughter?
since Elizabeth meets the definition of a qualifying child
> Relationship, age, residency, support, joint return
c3 Ron (35) and Sue (35) are married and have two children, *Todd (8) and Tracy (6)*. Neither child has
income. Stacy (13), Sue's child from a previous marriage, came to live with them on July 4, 2017. Prior to
moving in with Ron and Sue, Stacy was supported by and lived with her father. How many QC and QR?
Todd and Tracy are qualifying children of Ron and Sue (2 QC). Stacy is neither a qualifying child nor a
qualifying relative of Ron and Sue (0 QR). Because she was supported by and lived with her father for
more than six months, she cannot be a qualifying child for Sue (residency test) and is not a qualifying
relative of Ron and Sue (qualifying child test).
e3.1 Dale (25) is single. His brother, Jeff (27), lived with him for all of 2017. Jeff earned $3,100, all from
wages, and had no other income. Dale provided more than half of Jeff's support. Jeff is not permanently
or totally disabled. No one else lived with Dale. Qualifying relative QR?
#2 QR - Yes Qualifying relative,
1. not QC; 2. brother& all year 3.<4050 4.support
, e3.1 Megan (27) is single. Her cousin, Pam (29), moved in with her in February of 2017. Pam earned
$3,600, all from wages, and had no other income. Megan provided 60% of Pam's support. Pam is not
permanently or totally disabled. No one else lived with Megan. QR?
#5 N - No, Pam did not live with Megan the entire year, and cousins do not meet the relationship test for
qualifying child or relative.
e3.1 Martin is single. His mother, Agnes (61), came to live with him in August of 2017. Agnes earned
$14,100, all from wages, and had no other income. Martin provided 25% of Agnes' support. Agnes is not
permanently or totally disabled. No one else lived with Martin. QR?
#6 N - Martin did not meet the qualifying relative gross income and support tests to claim Agnes as a
qualifying relative dependent on his return.[14100<4050 F& suport 25% < 50%]
e3.1 Ashley is single. Victoria (5) was lawfully placed in her care by the court of Your State in November
of 2017. Victoria had no income and did not provide more than half of her own support. Prior to living
with Ashley, Victoria lived with her mother for ten months. Ashley provided 20% of Victoria's support.
No one else lived with Ashley. QR?
#9 N - no - must live there for 6 months. Victoria lived with her birth mother for more than half the year
e3.1 Mike (33) and Janet (34) are not married but lived together for all of 2017, and Mike provided the
total support of the home, as Janet had no income. Living with them all year were Janet's two children,
Tim (12) and Sally (9). Neither child had any income. Sally's father is Mike's brother. When Mike files his
return, will Sally qualify as his QC, QR, or neither QR?
#11 QC - QC because sally is his neice.
e3.1 Lori (18) and her qualifying child, Cheryl (5 months), lived together with Lori's mother, Brenda (41),
for all of 2017. Lori is Brenda's qualifying child, and Brenda will claim Lori as a dependent on her tax
return. QR?
Lori cannot claim herself, nor can she claim Cheryl. Brenda may also claim Cheryl if she meets all the
required tests.
e3.1 Amparo (32) and her qualifying child, Miguel (3), lived together for all of 2017. No one else can
claim Amparo on their return. QC?
Amparo may claim Miguel on her return, assuming the other tests are met.
e3.1 Ian (51) lived together with his qualifying child, Robert (21), for all of 2017. In October 2017, Robert
married Veronica (21), and both lived with Ian for the remainder of the year. Robert, a full-time student,
did not work in 2017, and Veronica earned only $3,000. Robert and Veronica filed a joint return to get a
refund of $102 withheld from Veronica's wages. Neither Robert nor Veronica claimed his or her own
exemption. QC or QR or none?
Ian may still claim Robert as his dependent. (full-time student, 21yo)
e3.1 Ronald (54) and Wendy (52) are married and lived with their qualifying relative, Gwyn (26), for all of
2017. In November 2017, Gwyn married Tim (27), and both lived with Ronald and Wendy for the rest of
the year. Gwyn earned $2,400, and Tim earned $20,500 in 2017.
