DETAILED ANSWERS|LATEST UPDATE!!!!!!2026|GUARANTEED
CORRECT = 100
100
INCORRECT=0
STUDY MATERIALS.......DESIGNED TO HELP YOU SUCCEED
SPOTLIGHT 1
1
, WELL DETAILED ANSWERS|LATEST
UPDATE!!!!!!2026|GUARANTEED PASS|GRADED
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.
2
CORRECT = 100
100
INCORRECT=0
STUDY MATERIALS.......DESIGNED TO HELP YOU SUCCEED
SPOTLIGHT 1
1
, WELL DETAILED ANSWERS|LATEST
UPDATE!!!!!!2026|GUARANTEED PASS|GRADED
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.
2
