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,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?
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?
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?.
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?
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?
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 disabled. No one else lived with
Dale.
Qualifying relative QR?
#2 QR - Yes Qualifying relative,
1. not QC; 2. brother& all year 3.<4050 4.support
e3.1 Megan (27) is single. Her cousin, Pam (29), moved in with her in February of
2017. Pam earned $3,600, all from wages, and had no other income. Megan
provided 60% of Pam's support. Pam is not permanently or totally disabled. No one
else lived with Megan. QR?
#5 N - No, Pam did not live with Megan the entire year, and cousins do not meet the
relationship test for qualifying child or relative.
e3.1 Martin is single. His mother, Agnes (61), came to live with him in August of
2017. Agnes earned $14,100, all from wages, and had no other income. Martin
provided 25% of Agnes' support. Agnes is not permanently or totally disabled. No
one else lived with Martin. QR?