H&R Block Final Review 2025/2026 Exam
Questions and Answers | A+ Score
Assured
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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER
✔✔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?. - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔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
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
3
Questions and Answers | A+ Score
Assured
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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER
✔✔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?. - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔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
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
3
