H&R BLOCK FINAL REVIEW EXAM WITH ACCURATE
SOLUTIONS
1.Tony m(28) mand mAdam m(27) mare mcousins mand mlived min mthe msame mhome
mthroughout m2017. mAdam monly mearned m$2,500 min m2017. mTony mearned
m$25,000 min m2017.
What mtest mdoes mhe mmeet?: mAdam mmeets mthe mrelationship mand mmembe
mof mhousehold mtest mfor mTony, msince mAdam mlived mwith mTony mthe
mentire myear.
Tony mmay mbe mable mto mclaim mAdam mas ma mqualifying mrelative
mdependent.
Note: mBeing mcousins malone mwill mnot mmeet mthe mrelationship mtest mfor
mqualifying mrelative, mbecause ma mcousin mis mnot mlisted mas ma mspecific
1 m/
m21
,mrelative mrelationship. mHowever, ma mcousin, mlike mother mnon-relatives,
mmay mmeet mthe mrelationship mtest mfor mqualifying mrelative mif mthe
mindividual mlived min mthe mtaxpayer's mhome mfor mthe mentire myear
2.Recall mTony-28 m$25000 mand mAdam-27 m$2500; mcousins mfrom man mearlier
mexample, mTony mprovided mmore mthan mhalf mof mAdam's msupport. mAdam mis
mnot mpermanently mand mtotally mdisabled. mCan mTony mclaim mAdam?: mTony
mmay mclaim mAdam mas ma mdependent mbecause mhe mmeets mall mfour
mtests mfor mqualifying mrelative.
1.Adam mis mtoo mold mto mbe msomeone melse's mqualifying mchild
2.Relationship mor mall myear
3.gross mincome mis mless mthan m$4,05
4.support
3.c3 mJohn mlives mwith mRobert, mhis mfather. mJohn mprovides m30% mof
mRobert's msupport mCan mhe mclaim mRobert?.: mJohn mmay mnot mclaim
mRobert mas ma mdependent, mbecause mJohn mfailed mthe mqualifying
mrelative msupport mtest.
4.c3 mYolanda mlives mwith mher mdaughter, mElizabeth. mElizabeth mis mthe
mqualifying mchild mof mYolanda. mNeither mYolanda mnor manyone melse mcan
mclaim mElizabeth mas mtheir mqualifying mrelative. mCan mshe mclaim mdaughter?:
msince mElizabeth mmeets mthe mdefinition mof ma mqualifying mchild
> mRelationship, mage, mresidency, msupport, mjoint mreturn
5.c3 mRon m(35) mand mSue m(35) mare mmarried mand mhave mtwo mchildren,
m**Todd m(8) mand mTracy m(6)**. mNeither mchild mhas mincome. mStacy m(13),
mSue's mchild mfrom ma mprevious mmarriage, mcame mto mlive mwith mthem mon
mJuly m4, m2017. mPrior mto mmoving min mwith mRon mand mSue, mStacy mwas
msupported mby mand mlived mwith mher mfather. mHow mmany mQC mand mQR?:
mTodd mand mTracy mare mqualifying mchildren mof mRon mand mSue m(2 mQC).
mStacy mis mneither ma mqualifying mchild mnor ma mqualifying mrelative mof
mRon mand mSue m(0 mQR). mBecause mshe mwas msupported mby mand mlived
mwith mher mfather mfor mmore mthan msix mmonths, mshe mcannot mbe ma
mqualifying mchild mfor mSue m(residency mtest) mand mis mnot ma mqualifying
mrelative mof mRon mand mSue m(qualifying mchild mtest).
6.e3.1 mDale m(25) mis msingle. mHis mbrother, mJeff m(27), mlived mwith mhim mfor
mall mof m2017. mJeff mearned m$3,100, mall mfrom mwages, mand mhad mno mother
mincome. mDale mprovided mmore mthan mhalf mof mJeff's msupport. mJeff mis mnot
mpermanently mor mtotally mdisabled. mNo
2 m/
m21
, one melse mlived mwith mDale. mQualifying mrelative mQR?: m#2 mQR m- mYes
mQualifying mrelative,
1. mnot mQC; m2. mbrother& mall myear m3.<4050 m4.support
7.e3.1 mMegan m(27) mis msingle. mHer mcousin, mPam m(29), mmoved min mwith
mher min mFebruary mof m2017. mPam mearned m$3,600, mall mfrom mwages, mand mhad
mno mother mincome. mMegan mprovided m60% mof mPam's msupport. mPam mis
mnot mpermanently mor mtotally mdisabled. mNo mone melse mlived mwith mMegan.
mQR?: m#5 mN m- mNo, mPam mdid mnot mlive mwith mMegan mthe mentire myear,
mand mcousins mdo mnot mmeet mthe mrelationship mtest mfor mqualifying
mchild mor mrelative.
8.e3.1 mMartin mis msingle. mHis mmother, mAgnes m(61), mcame mto mlive mwith mhim
min mAugust mof m2017. mAgnes mearned m$14,100, mall mfrom mwages, mand mhad
mno mother mincome. mMartin mprovided m25% mof mAgnes' msupport. mAgnes mis
mnot mpermanently mor mtotally mdisabled. mNo mone melse mlived mwith mMartin.
mQR?: m#6 mN m- mMartin mdid mnot mmeet mthe mqualifying mrelative mgross
mincome mand msupport mtests mto mclaim mAgnes mas ma mqualifying
mrelative mdependent mon mhis mreturn.[14100<4050 mF& msuport m25% m<
m50%]
9.e3.1 mAshley mis msingle. mVictoria m(5) mwas mlawfully mplaced min mher mcare
mby mthe mcourt mof mYour mState min mNovember mof m2017. mVictoria mhad mno
mincome mand mdid mnot mprovide mmore mthan mhalf mof mher mown msupport.
mPrior mto mliving mwith mAshley, mVictoria mlived mwith mher mmother mfor mten
mmonths. mAshley mprovided m20% mof mVictoria's msupport. mNo mone melse
mlived mwith mAshley. mQR?: m#9 mN m- mno m- mmust mlive mthere mfor m6
mmonths. mVictoria mlived mwith mher mbirth mmother mfor mmore mthan mhalf
mthe myear
10.e3.1 mMike m(33) mand mJanet m(34) mare mnot mmarried mbut mlived
mtogether mfor mall mof m2017, mand mMike mprovided mthe mtotal msupport mof
mthe mhome, mas mJanet mhad mno
income. mLiving mwith mthem mall myear mwere mJanet's mtwo mchildren, mTim m(12)
mand mSally
(9). mNeither mchild mhad many mincome. mSally's mfather mis mMike's mbrother.
mWhen mMike mfiles mhis mreturn, mwill mSally mqualify mas mhis mQC, mQR, mor
mneither mQR?: m#11 mQC m- mQC mbecause msally mis mhis mneice.
11.e3.1 mLori m(18) mand mher mqualifying mchild, mCheryl m(5 mmonths), mlived
mtogether mwith mLori's mmother, mBrenda m(41), mfor mall mof m2017. mLori mis
mBrenda's mqualifying mchild, mand mBrenda mwill mclaim mLori mas ma mdependent
mon mher mtax mreturn. mQR?: mLori mcannot mclaim mherself, mnor mcan mshe
mclaim mCheryl. mBrenda mmay malso mclaim mCheryl mif mshe mmeets mall
3 m/
m21
SOLUTIONS
1.Tony m(28) mand mAdam m(27) mare mcousins mand mlived min mthe msame mhome
mthroughout m2017. mAdam monly mearned m$2,500 min m2017. mTony mearned
m$25,000 min m2017.
What mtest mdoes mhe mmeet?: mAdam mmeets mthe mrelationship mand mmembe
mof mhousehold mtest mfor mTony, msince mAdam mlived mwith mTony mthe
mentire myear.
Tony mmay mbe mable mto mclaim mAdam mas ma mqualifying mrelative
mdependent.
Note: mBeing mcousins malone mwill mnot mmeet mthe mrelationship mtest mfor
mqualifying mrelative, mbecause ma mcousin mis mnot mlisted mas ma mspecific
1 m/
m21
,mrelative mrelationship. mHowever, ma mcousin, mlike mother mnon-relatives,
mmay mmeet mthe mrelationship mtest mfor mqualifying mrelative mif mthe
mindividual mlived min mthe mtaxpayer's mhome mfor mthe mentire myear
2.Recall mTony-28 m$25000 mand mAdam-27 m$2500; mcousins mfrom man mearlier
mexample, mTony mprovided mmore mthan mhalf mof mAdam's msupport. mAdam mis
mnot mpermanently mand mtotally mdisabled. mCan mTony mclaim mAdam?: mTony
mmay mclaim mAdam mas ma mdependent mbecause mhe mmeets mall mfour
mtests mfor mqualifying mrelative.
1.Adam mis mtoo mold mto mbe msomeone melse's mqualifying mchild
2.Relationship mor mall myear
3.gross mincome mis mless mthan m$4,05
4.support
3.c3 mJohn mlives mwith mRobert, mhis mfather. mJohn mprovides m30% mof
mRobert's msupport mCan mhe mclaim mRobert?.: mJohn mmay mnot mclaim
mRobert mas ma mdependent, mbecause mJohn mfailed mthe mqualifying
mrelative msupport mtest.
4.c3 mYolanda mlives mwith mher mdaughter, mElizabeth. mElizabeth mis mthe
mqualifying mchild mof mYolanda. mNeither mYolanda mnor manyone melse mcan
mclaim mElizabeth mas mtheir mqualifying mrelative. mCan mshe mclaim mdaughter?:
msince mElizabeth mmeets mthe mdefinition mof ma mqualifying mchild
> mRelationship, mage, mresidency, msupport, mjoint mreturn
5.c3 mRon m(35) mand mSue m(35) mare mmarried mand mhave mtwo mchildren,
m**Todd m(8) mand mTracy m(6)**. mNeither mchild mhas mincome. mStacy m(13),
mSue's mchild mfrom ma mprevious mmarriage, mcame mto mlive mwith mthem mon
mJuly m4, m2017. mPrior mto mmoving min mwith mRon mand mSue, mStacy mwas
msupported mby mand mlived mwith mher mfather. mHow mmany mQC mand mQR?:
mTodd mand mTracy mare mqualifying mchildren mof mRon mand mSue m(2 mQC).
mStacy mis mneither ma mqualifying mchild mnor ma mqualifying mrelative mof
mRon mand mSue m(0 mQR). mBecause mshe mwas msupported mby mand mlived
mwith mher mfather mfor mmore mthan msix mmonths, mshe mcannot mbe ma
mqualifying mchild mfor mSue m(residency mtest) mand mis mnot ma mqualifying
mrelative mof mRon mand mSue m(qualifying mchild mtest).
6.e3.1 mDale m(25) mis msingle. mHis mbrother, mJeff m(27), mlived mwith mhim mfor
mall mof m2017. mJeff mearned m$3,100, mall mfrom mwages, mand mhad mno mother
mincome. mDale mprovided mmore mthan mhalf mof mJeff's msupport. mJeff mis mnot
mpermanently mor mtotally mdisabled. mNo
2 m/
m21
, one melse mlived mwith mDale. mQualifying mrelative mQR?: m#2 mQR m- mYes
mQualifying mrelative,
1. mnot mQC; m2. mbrother& mall myear m3.<4050 m4.support
7.e3.1 mMegan m(27) mis msingle. mHer mcousin, mPam m(29), mmoved min mwith
mher min mFebruary mof m2017. mPam mearned m$3,600, mall mfrom mwages, mand mhad
mno mother mincome. mMegan mprovided m60% mof mPam's msupport. mPam mis
mnot mpermanently mor mtotally mdisabled. mNo mone melse mlived mwith mMegan.
mQR?: m#5 mN m- mNo, mPam mdid mnot mlive mwith mMegan mthe mentire myear,
mand mcousins mdo mnot mmeet mthe mrelationship mtest mfor mqualifying
mchild mor mrelative.
8.e3.1 mMartin mis msingle. mHis mmother, mAgnes m(61), mcame mto mlive mwith mhim
min mAugust mof m2017. mAgnes mearned m$14,100, mall mfrom mwages, mand mhad
mno mother mincome. mMartin mprovided m25% mof mAgnes' msupport. mAgnes mis
mnot mpermanently mor mtotally mdisabled. mNo mone melse mlived mwith mMartin.
mQR?: m#6 mN m- mMartin mdid mnot mmeet mthe mqualifying mrelative mgross
mincome mand msupport mtests mto mclaim mAgnes mas ma mqualifying
mrelative mdependent mon mhis mreturn.[14100<4050 mF& msuport m25% m<
m50%]
9.e3.1 mAshley mis msingle. mVictoria m(5) mwas mlawfully mplaced min mher mcare
mby mthe mcourt mof mYour mState min mNovember mof m2017. mVictoria mhad mno
mincome mand mdid mnot mprovide mmore mthan mhalf mof mher mown msupport.
mPrior mto mliving mwith mAshley, mVictoria mlived mwith mher mmother mfor mten
mmonths. mAshley mprovided m20% mof mVictoria's msupport. mNo mone melse
mlived mwith mAshley. mQR?: m#9 mN m- mno m- mmust mlive mthere mfor m6
mmonths. mVictoria mlived mwith mher mbirth mmother mfor mmore mthan mhalf
mthe myear
10.e3.1 mMike m(33) mand mJanet m(34) mare mnot mmarried mbut mlived
mtogether mfor mall mof m2017, mand mMike mprovided mthe mtotal msupport mof
mthe mhome, mas mJanet mhad mno
income. mLiving mwith mthem mall myear mwere mJanet's mtwo mchildren, mTim m(12)
mand mSally
(9). mNeither mchild mhad many mincome. mSally's mfather mis mMike's mbrother.
mWhen mMike mfiles mhis mreturn, mwill mSally mqualify mas mhis mQC, mQR, mor
mneither mQR?: m#11 mQC m- mQC mbecause msally mis mhis mneice.
11.e3.1 mLori m(18) mand mher mqualifying mchild, mCheryl m(5 mmonths), mlived
mtogether mwith mLori's mmother, mBrenda m(41), mfor mall mof m2017. mLori mis
mBrenda's mqualifying mchild, mand mBrenda mwill mclaim mLori mas ma mdependent
mon mher mtax mreturn. mQR?: mLori mcannot mclaim mherself, mnor mcan mshe
mclaim mCheryl. mBrenda mmay malso mclaim mCheryl mif mshe mmeets mall
3 m/
m21
