H&R Block Final review
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1. Tony (28) and Adam (27) are cousins and lived in Adam meets the
the same home throughout 2017. Adam only earned relationship and
$2,500 in 2017. Tony earned $25,000 in 2017. member of house-
hold test for Tony,
What test does he meet? since Adam lived
with Tony the en-
tire year.
Tony may be able
to claim Adam as
a qualifying rela-
tive dependent.
Note: Being
cousins alone will
not meet the
relationship test
for qualifying rel-
ative, because a
cousin is not list-
ed as a specif-
ic relative relation-
ship. However, a
cousin, like other
non-relatives, may
meet the relation-
ship test for qual-
ifying relative if
the individual lived
in the taxpayer's
home for the entire
year
2. Recall Tony-28 $25000 and Adam-27 $2500; cousins Tony may claim
from an earlier example, Tony provided more than half Adam as a depen-
of Adam's support. Adam is not permanently and to- dent because he
tally disabled. Can Tony claim Adam? meets all four tests
for qualifying rela-
tive.
1. Adam is too
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old to be some-
one else's qualify-
ing child
2. Relationship or
all year
3. gross income is
less than $4,05
4. support
3. c3 John lives with Robert, his father. John provides John may not
30% of Robert's support Can he claim Robert?. claim Robert as
a dependent, be-
cause John failed
the qualifying rela-
tive support test.
4. c3 Yolanda lives with her daughter, Elizabeth. Eliza- since Elizabeth
beth is the qualifying child of Yolanda. Neither Yolanda meets the defini-
nor anyone else can claim Elizabeth as their qualifying tion of a qualifying
relative. Can she claim daughter? child
> Relationship,
age, residency,
support, joint re-
turn
5. c3 Ron (35) and Sue (35) are married and have two Todd and Tracy are
children, **Todd (8) and Tracy (6)**. Neither child has qualifying children
income. Stacy (13), Sue's child from a previous mar- of Ron and Sue
riage, came to live with them on July 4, 2017. Prior to (2 QC). Stacy is
moving in with Ron and Sue, Stacy was supported by neither a qualify-
and lived with her father. How many QC and QR? ing child nor a
qualifying relative
of Ron and Sue
(0 QR). Because
she was support-
ed by and lived
with her father
for more than six
months, she can-
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not be a qualifying
child for Sue (res-
idency test) and
is not a qualify-
ing relative of Ron
and Sue (qualify-
ing child test).
6. e3.1 Dale (25) is single. His brother, Jeff (27), lived with #2 QR - Yes Quali-
him for all of 2017. Jeff earned $3,100, all from wages, fying relative,
and had no other income. Dale provided more than 1. not QC; 2.
half of Jeff's support. Jeff is not permanently or totally brother& all year
disabled. No one else lived with Dale. Qualifying rela- 3.<4050 4.support
tive QR?
7. e3.1 Megan (27) is single. Her cousin, Pam (29), moved #5 N - No, Pam
in with her in February of 2017. Pam earned $3,600, all did not live with
from wages, and had no other income. Megan provid- Megan the entire
ed 60% of Pam's support. Pam is not permanently or year, and cousins
totally disabled. No one else lived with Megan. QR? do not meet the re-
lationship test for
qualifying child or
relative.
8. e3.1 Martin is single. His mother, Agnes (61), came #6 N - Martin did
to live with him in August of 2017. Agnes earned not meet the
$14,100, all from wages, and had no other income. qualifying relative
Martin provided 25% of Agnes' support. Agnes is not gross income and
permanently or totally disabled. No one else lived with support tests to
Martin. QR? claim Agnes as a
qualifying relative
dependent on his
re-
turn.[14100<4050
F& suport 25% <
50%]
9. e3.1 Ashley is single. Victoria (5) was lawfully placed #9 N - no -
in her care by the court of Your State in November must live there for
of 2017. Victoria had no income and did not provide 6 months. Victoria
Study online at https://quizlet.com/_5na9zo
1. Tony (28) and Adam (27) are cousins and lived in Adam meets the
the same home throughout 2017. Adam only earned relationship and
$2,500 in 2017. Tony earned $25,000 in 2017. member of house-
hold test for Tony,
What test does he meet? since Adam lived
with Tony the en-
tire year.
Tony may be able
to claim Adam as
a qualifying rela-
tive dependent.
Note: Being
cousins alone will
not meet the
relationship test
for qualifying rel-
ative, because a
cousin is not list-
ed as a specif-
ic relative relation-
ship. However, a
cousin, like other
non-relatives, may
meet the relation-
ship test for qual-
ifying relative if
the individual lived
in the taxpayer's
home for the entire
year
2. Recall Tony-28 $25000 and Adam-27 $2500; cousins Tony may claim
from an earlier example, Tony provided more than half Adam as a depen-
of Adam's support. Adam is not permanently and to- dent because he
tally disabled. Can Tony claim Adam? meets all four tests
for qualifying rela-
tive.
1. Adam is too
, H&R Block Final review
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old to be some-
one else's qualify-
ing child
2. Relationship or
all year
3. gross income is
less than $4,05
4. support
3. c3 John lives with Robert, his father. John provides John may not
30% of Robert's support Can he claim Robert?. claim Robert as
a dependent, be-
cause John failed
the qualifying rela-
tive support test.
4. c3 Yolanda lives with her daughter, Elizabeth. Eliza- since Elizabeth
beth is the qualifying child of Yolanda. Neither Yolanda meets the defini-
nor anyone else can claim Elizabeth as their qualifying tion of a qualifying
relative. Can she claim daughter? child
> Relationship,
age, residency,
support, joint re-
turn
5. c3 Ron (35) and Sue (35) are married and have two Todd and Tracy are
children, **Todd (8) and Tracy (6)**. Neither child has qualifying children
income. Stacy (13), Sue's child from a previous mar- of Ron and Sue
riage, came to live with them on July 4, 2017. Prior to (2 QC). Stacy is
moving in with Ron and Sue, Stacy was supported by neither a qualify-
and lived with her father. How many QC and QR? ing child nor a
qualifying relative
of Ron and Sue
(0 QR). Because
she was support-
ed by and lived
with her father
for more than six
months, she can-
, H&R Block Final review
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not be a qualifying
child for Sue (res-
idency test) and
is not a qualify-
ing relative of Ron
and Sue (qualify-
ing child test).
6. e3.1 Dale (25) is single. His brother, Jeff (27), lived with #2 QR - Yes Quali-
him for all of 2017. Jeff earned $3,100, all from wages, fying relative,
and had no other income. Dale provided more than 1. not QC; 2.
half of Jeff's support. Jeff is not permanently or totally brother& all year
disabled. No one else lived with Dale. Qualifying rela- 3.<4050 4.support
tive QR?
7. e3.1 Megan (27) is single. Her cousin, Pam (29), moved #5 N - No, Pam
in with her in February of 2017. Pam earned $3,600, all did not live with
from wages, and had no other income. Megan provid- Megan the entire
ed 60% of Pam's support. Pam is not permanently or year, and cousins
totally disabled. No one else lived with Megan. QR? do not meet the re-
lationship test for
qualifying child or
relative.
8. e3.1 Martin is single. His mother, Agnes (61), came #6 N - Martin did
to live with him in August of 2017. Agnes earned not meet the
$14,100, all from wages, and had no other income. qualifying relative
Martin provided 25% of Agnes' support. Agnes is not gross income and
permanently or totally disabled. No one else lived with support tests to
Martin. QR? claim Agnes as a
qualifying relative
dependent on his
re-
turn.[14100<4050
F& suport 25% <
50%]
9. e3.1 Ashley is single. Victoria (5) was lawfully placed #9 N - no -
in her care by the court of Your State in November must live there for
of 2017. Victoria had no income and did not provide 6 months. Victoria
