Review Questions Taxes With
Accurate Answers
For the age test for a qualifying child an individual must be what age? correct
answer A. Under age 19 at the end of the tax year and younger than the taxpayer
( or taxpayer's spouse, if filing jointly)
B. A full time student under age 24 at the end of the year and younger the
taxpayer ( or taxpayer's spouse, if filing jointly)
C. Permanently and totally disabled at any time during the year, regardless of age.
For the gross income test for a qualifying relative, what amount is acceptable?
correct answer An individual must have a gross income of less than the exemption
ac
For the joint return test for a dependent, is the taxpayer allowed to claim a
married person as a dependent? correct answer NO, except when the married
dependent files a joint return for the purposes of claiming a refund.
For the joint return test for a qualifying child can they file a joint return for that
tax year? correct answer NO, not unless solely to claim a refund
For the not a qualifying child test for a qualifying relative what are the rules?
correct answer The individual must not be a qualifying child of the taxpayer or of
any other taxpayer
For the relationship test for a qualifying child an individual must be related to the
taxpayer in which way? correct answer A. Son or daughter
B. brother or sister
, C. adopted child (even if the adoption is not final as long as it has been lawfully
placed for adoption with the taxpayer
D. Eligible foster child (lawfully placed)
F. A descendant of any of the above
For the relationship test for a qualifying relative, how must an individual must be
related to the taxpayer? correct answer 1. all relationships included for qualifying
child
2. father, mother, or ancestor of either
3. a brother or sister of your father or mother
4. in-laws, including brother,sister, son, daughter, father, or mother
5. ANY individual who lived with the taxpayer the entire year.
For the residency test for a qualifying child an individual must have resided how
long with the taxpayer? correct answer The residency test is satisfied if the
individual lived with the taxpayer for more than 6 months of the year.
For the support test for a qualifying child an individual must provide what
percentage of support for themselves? correct answer An individual cannot have
provided more than 1/2 of their own support during the tax year.
For the support test for a qualifying relative, what amount must the taxpayer
have provided for the individual? correct answer The taxpayer must provide more
than half of the support for the individual to satisfy the test to be a qualifying
relative.
Accurate Answers
For the age test for a qualifying child an individual must be what age? correct
answer A. Under age 19 at the end of the tax year and younger than the taxpayer
( or taxpayer's spouse, if filing jointly)
B. A full time student under age 24 at the end of the year and younger the
taxpayer ( or taxpayer's spouse, if filing jointly)
C. Permanently and totally disabled at any time during the year, regardless of age.
For the gross income test for a qualifying relative, what amount is acceptable?
correct answer An individual must have a gross income of less than the exemption
ac
For the joint return test for a dependent, is the taxpayer allowed to claim a
married person as a dependent? correct answer NO, except when the married
dependent files a joint return for the purposes of claiming a refund.
For the joint return test for a qualifying child can they file a joint return for that
tax year? correct answer NO, not unless solely to claim a refund
For the not a qualifying child test for a qualifying relative what are the rules?
correct answer The individual must not be a qualifying child of the taxpayer or of
any other taxpayer
For the relationship test for a qualifying child an individual must be related to the
taxpayer in which way? correct answer A. Son or daughter
B. brother or sister
, C. adopted child (even if the adoption is not final as long as it has been lawfully
placed for adoption with the taxpayer
D. Eligible foster child (lawfully placed)
F. A descendant of any of the above
For the relationship test for a qualifying relative, how must an individual must be
related to the taxpayer? correct answer 1. all relationships included for qualifying
child
2. father, mother, or ancestor of either
3. a brother or sister of your father or mother
4. in-laws, including brother,sister, son, daughter, father, or mother
5. ANY individual who lived with the taxpayer the entire year.
For the residency test for a qualifying child an individual must have resided how
long with the taxpayer? correct answer The residency test is satisfied if the
individual lived with the taxpayer for more than 6 months of the year.
For the support test for a qualifying child an individual must provide what
percentage of support for themselves? correct answer An individual cannot have
provided more than 1/2 of their own support during the tax year.
For the support test for a qualifying relative, what amount must the taxpayer
have provided for the individual? correct answer The taxpayer must provide more
than half of the support for the individual to satisfy the test to be a qualifying
relative.
