Federal Income Tax Exam 1 Questions &
Answers 100% Solved!
To qualify as a dependent of another - ANSWERS1. must be a citizen of the united
states or a resident of the united states, canada, or mexico
2. must not file a joint return with his or her spouse unless there would not have been
any tax liability on the couples joint return and there would not have been any tax
liability on either spouses tax return if they had filed seperately
3. must be a qualifying child or qualifying relative
Qualifying Child - ANSWERS1. Relationship Test
2. Age Test
3. Residence Test
4. Support Test
Relationship Test for Qualifying Child - ANSWERS1. taxpayer's child, adopted child,
stepchild, and eligible foster child
2. sibling, including half and step
age test for qualifying child - ANSWERSThe child must be under age 19 or under age
24 in the case of a student.
--A student is a child who, during any part of five months of the year, is enrolled full time
at a school or government-sponsored on-farm training course
--Individuals who are disabled are not subject to the age test
residence test for qualifying child - ANSWERS1. same principal residence as the
taxpayer for more than half the year
2. temporary absences for education, or sickeness is counted as living in home
support test for qualifying child - ANSWERSchild must not provide more than half of his
or her own support for a year
Scholarships are excluded
tiebreaking rules for qualifying child - ANSWERS1. if qualifying child for parent--parent
is entitled to claim dependent over say grandparents if mother and child live with them
2. if qualifying child for both parents, the parent with whom the child has resided for the
longest period of time during the year has priority to claim
, 3. if child resides with each parent for equal amounts of time during the year or the child
resides with a taxpayer who is not the childs parents, the taxpayer with the highest AGI
has priority for claiming the child as a dependent
Qualifying Relative - ANSWERS1.Relationship test
2.Support test
3.Gross income test
Relationship test for qualifying relative - ANSWERS1. qualifying family relationship---
descendant/ancestor, child, silbing, niece, in law, sibling of taxpayers mother or father---
COUSINS DO NOT QUALIFY
2. qualfying relative "member of the household"---a person who lives in the taxpayers
house for the entire year meets this test even if no blood relationship
support test for qualifying relative - ANSWERSpay more than 1/2 living expenses for
year
Exceptions for not paying 1/2 support:
1. no one taxpayer paid over 1/2 support
2. taxpayer plus another person paid more than 1/2 support
3. contributed to 10% of individuals support for the year
4. no other taxpayer who is providing over 10% support is claiming the person
gross income test for qualifying relative - ANSWERSqualifying relatives gross income
for the year must be less $4,150
Differences between Qualifying Child and Qualifying relative - ANSWERS1. relationship
requirement is more broadly defined for qualifying relatives than for qualifying children.
2. Qualifying children are subject to age restrictions while qualifying relatives are not.
3. Qualifying relatives are subject to a gross income restriction while qualifying children
are not.
4. Taxpayers need not provide more than half a qualifying child's support (though the
child cannot provide more than half of her own support), but they must provide more
than half of the support of a qualifying relative.
5. Qualifying children are subject to a residence test (they must have the same primary
residence as the taxpayer for more than half the year), while qualfying relatives do not
Filing Status - ANSWERS1. MFJ
2. MFS
3. HOH
4. QW
Answers 100% Solved!
To qualify as a dependent of another - ANSWERS1. must be a citizen of the united
states or a resident of the united states, canada, or mexico
2. must not file a joint return with his or her spouse unless there would not have been
any tax liability on the couples joint return and there would not have been any tax
liability on either spouses tax return if they had filed seperately
3. must be a qualifying child or qualifying relative
Qualifying Child - ANSWERS1. Relationship Test
2. Age Test
3. Residence Test
4. Support Test
Relationship Test for Qualifying Child - ANSWERS1. taxpayer's child, adopted child,
stepchild, and eligible foster child
2. sibling, including half and step
age test for qualifying child - ANSWERSThe child must be under age 19 or under age
24 in the case of a student.
--A student is a child who, during any part of five months of the year, is enrolled full time
at a school or government-sponsored on-farm training course
--Individuals who are disabled are not subject to the age test
residence test for qualifying child - ANSWERS1. same principal residence as the
taxpayer for more than half the year
2. temporary absences for education, or sickeness is counted as living in home
support test for qualifying child - ANSWERSchild must not provide more than half of his
or her own support for a year
Scholarships are excluded
tiebreaking rules for qualifying child - ANSWERS1. if qualifying child for parent--parent
is entitled to claim dependent over say grandparents if mother and child live with them
2. if qualifying child for both parents, the parent with whom the child has resided for the
longest period of time during the year has priority to claim
, 3. if child resides with each parent for equal amounts of time during the year or the child
resides with a taxpayer who is not the childs parents, the taxpayer with the highest AGI
has priority for claiming the child as a dependent
Qualifying Relative - ANSWERS1.Relationship test
2.Support test
3.Gross income test
Relationship test for qualifying relative - ANSWERS1. qualifying family relationship---
descendant/ancestor, child, silbing, niece, in law, sibling of taxpayers mother or father---
COUSINS DO NOT QUALIFY
2. qualfying relative "member of the household"---a person who lives in the taxpayers
house for the entire year meets this test even if no blood relationship
support test for qualifying relative - ANSWERSpay more than 1/2 living expenses for
year
Exceptions for not paying 1/2 support:
1. no one taxpayer paid over 1/2 support
2. taxpayer plus another person paid more than 1/2 support
3. contributed to 10% of individuals support for the year
4. no other taxpayer who is providing over 10% support is claiming the person
gross income test for qualifying relative - ANSWERSqualifying relatives gross income
for the year must be less $4,150
Differences between Qualifying Child and Qualifying relative - ANSWERS1. relationship
requirement is more broadly defined for qualifying relatives than for qualifying children.
2. Qualifying children are subject to age restrictions while qualifying relatives are not.
3. Qualifying relatives are subject to a gross income restriction while qualifying children
are not.
4. Taxpayers need not provide more than half a qualifying child's support (though the
child cannot provide more than half of her own support), but they must provide more
than half of the support of a qualifying relative.
5. Qualifying children are subject to a residence test (they must have the same primary
residence as the taxpayer for more than half the year), while qualfying relatives do not
Filing Status - ANSWERS1. MFJ
2. MFS
3. HOH
4. QW
