H&R Block Final review
Comprehensive Questions
(Frequently Tested) with
Verified Answers Graded A+
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.
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?
- Answer: 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? - Answer: 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? -
Answer: #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? -
Answer: #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.
Comprehensive Questions
(Frequently Tested) with
Verified Answers Graded A+
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.
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?
- Answer: 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? - Answer: 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? -
Answer: #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? -
Answer: #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.
