Question

Heather, age 12, lives in the same household with her mother, grandmother, and uncle.

a. For whom is Heather a dependent?

b. Which of Heather’s relatives takes precedence in determining your answer?

Answer 1

To claim someone as a dependent, they must pass either the tests to be a QUALIFYING CHILD or a QUALIFYING RELATIVE.

 

“Qualifying Child” tests:

 

1.) Child must be under 19 or 24, if a student

 

2.) Live in the house for more than half of the year

 

3.) Child must receive at least one half of their support by the parent taking them as a dependent

 

“Qualifying Relative” tests:

1.) Relationship test – not a qualifying child

 

2.) Gross income must be LESS THAN the exemption amount

 

3.) Person must NOT provide over one half of their support

 

a.)

Depending on the circumstances, the mother, grandmother or uncle could possibly claim H.

 

b.)

H passes the age and residence tests to be a qualifying child. If her mother provides more than half of her support, then as a parent she takes precedence in the exemption.

 

If the support test is NOT met by the mother than whoever provided the support would claim her. Both the uncle and grandmother pass the relationship test to claim H as a qualifying child.

If the support test is NOT met by the mother than whoever provided the support would claim her. Both the uncle and grandmother pass the relationship test to claim H as a qualifying child.