H&R Block Final review questions with correct answers
// // // // // // //
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 /
// // // // // // //
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 /
