Question

List the conditions that must be met in order to claim qualifying children and qualifying relatives as dependents. Briefly explain each one.

Select the requirements applicable to all dependents​ (qualifying children and qualifying​ relatives). ​(Select all the applicable​ answers.)

All​ dependents:

A.

must have social security numbers reported on the​ taxpayer's return.

B.

must have gross income less than the amount of the standard deduction.

C.

cannot normally file a joint return.

D.

must live with the taxpayer for more than three months in the year.

E.

cannot claim others as dependents.

F.

must meet a citizenship test.

Select the additional requirements that must be met in order to be a qualifying child. ​(Select all the applicable​ answers.)

Qualifying children​ must:

A.

not provide more than half of his or her own support.

B.

be the​ taxpayer's child or sibling or a descendant of the​ taxpayer's child or sibling.

C.

be under age​ 19, a​ full-time student under age​ 24, or disabled.

D.

live with the taxpayer more than half of the year.

E.

have gross income less than the amount of the personal exemption.

F.

live with the taxpayer for more than three months in the year.

Select the additional requirements that must be met in order to be a qualifying relative. ​(Select all the applicable​ answers.)

A qualifying relative​ must:

A.

live with the taxpayer for more than six months in the year.

B.

have gross income less than​ $4,150 (2018)

C.

receive over​ one-half of their support from the taxpayer.

D.

have gross income less than the amount of the standard deduction.

E.

be related to the taxpayer or reside in the​ taxpayer's household for the entire year.

F.

receive over​ one-third of their support from the taxpayer.

Answer 1

All​ dependents:

C. Cannot file a joint return with spouse.

F. must meet a citizenship test.

Qualifying children​ must:

C.be under age​ 19, a​ full-time student under age​ 24, or disabled.

E.have gross income less than the amount of the personal exemption.

A qualifying relative​ must:

B.have gross income less than​ $4,150 (2018)

C.receive over​ one-half of their support from the taxpayer.

E.be related to the taxpayer or reside in the​ taxpayer's household for the entire year.

In order for you to claim an exemption for a dependent there are five requirements that must be met by each individual:

1. Citizenship
To qualify for an exemption your dependent must either be:

* a US citizen,

* a resident of the US, Canada, or Mexico for part of the year,

* a legally adopted foreign child who now resides in the US, or

* an adopted child living with you the entire year in a foreign country.

2. Relationship
To qualify for an exemption your dependent must either be:

* a relative or

* a member of your household for the entire year.

Note: Relatives do not need to live in your house to qualify as a dependent exemption. Non-relatives can be claimed as dependent exemptions only if they also live in your house.

3. Joint Return
To qualify for an exemption your dependent can NOT:

* file a joint return with a spouse. Note: This means that a taxpayer is allowed to claim a married dependent as an exemption if all other four tests are met and the dependent uses the married filing separately status.

4. Gross Income

To qualify for an exemption your dependent can NOT:

* have a gross income of more than $4,050. Note There are exceptions to this rule, which are discussed below.

5. Support
To qualify for an exemption your dependent must:

* receive more than one-half of his/her total support from you.