Question 1

To be considered a qualifying child of a taxpayer, the individual must be the son or daughter of the taxpayer.

Accepted Answer

While a son or daughter may qualify as a qualifying child, there are other criteria that must be met as well, such as age, relationship, residency, and support.

Question 2

To determine filing status, a taxpayer's marital status is determined on January 1 of each tax year in question.

Accepted Answer

A taxpayer's marital status for the entire tax year is determined by their marital status on the last day of the tax year, December 31.

Question 3

The test for a qualifying child includes a gross income restriction while the test for qualifying relative does not.

Accepted Answer

The answer of The test for a qualifying child includes...

Question 4

When determining whether a child meets the qualifying child support test for the parents, scholarships earned by the child do not count as self-support provided by the child.

Accepted Answer

Scholarships earned by the child are not considered as self-support provided by the child when determining whether the child meets the qualifying child support test for the parents.

Question 5

Anna is a qualifying child of her parents.However, she was recently married.Anna and her husband filed a joint return.If they had filed separately, Anna would have owed no taxes, though her husband would have owed just $5.Because Anna herself owed no taxes, her parents can still claim her as a dependent.

Accepted Answer

Being married and filing a joint return generally disqualifies Anna from being considered a dependent of her parents, regardless of her individual tax situation.

Question 6

A taxpayer who is claimed as a dependent on another's tax return may not claim any dependents on his or her tax return.

Accepted Answer

According to IRS rules, a taxpayer who is claimed as a dependent on another's tax return cannot claim any dependents on their own tax return.

Question 7

The relationship requirement for qualifying relative includes cousins.

Accepted Answer

Cousins do not meet the IRS criteria for a qualifying relative for tax purposes; the IRS specifies relationships such as children, siblings, parents, and other direct relatives, but not cousins.

Question 8

An individual may never be considered as both a qualifying relative and a qualifying child of the same taxpayer.

Accepted Answer

This is because the requirements for being a qualifying relative and a qualifying child have distinct criteria, and an individual cannot meet both sets of criteria simultaneously.

Question 9

If a taxpayer does not provide more than half the support of a child, that child cannot qualify as the taxpayer's qualifying child.

Accepted Answer

The answer of If a taxpayer does not provide more...

Question 10

In certain circumstances, a taxpayer who provides less than half the support of another may still be able to claim that person as a dependent as a qualifying relative.

Accepted Answer

According to IRS rules, a taxpayer may claim a qualifying relative as a dependent even if they do not provide more than half of their support. However, there are other qualifying criteria that must be met, such as a certain level of income and relationship to the dependent.

Question 11

When determining whether a child meets the qualifying child support test for the child's grandparents, scholarships earned by the child do not count as self-support provided by the child.

Accepted Answer

The answer of When determining whether a child meets the...

Question 12

An individual may meet the relationship test to be a taxpayer's qualifying relative even if the individual has no family relationship with the taxpayer.

Accepted Answer

The relationship test for a qualifying relative is based on a broader definition of relationship, including individuals who are not related by blood or marriage but who live with the taxpayer as a member of their household.

Question 13

An individual may be considered as a qualifying child of her parents and a qualifying child of her grandparents in the same year.

Accepted Answer

This is possible if the individual meets the qualifying child criteria for both sets of relatives. The IRS allows multiple individuals to claim a qualifying child, but only one can claim the child for the purposes of the dependency exemption and certain tax credits.

Question 14

For purposes of the qualifying child residence test, a child's temporary absence from the taxpayer's home to attend school full time is counted as though the child lived in the taxpayer's home during the absence.

Accepted Answer

The IRS states that a child's temporary absence from the taxpayer's home to attend school full time is counted as though the child lived in the taxpayer's home during the absence for the purposes of the qualifying child residence test.

Question 15

An individual with gross income of $5,000 could qualify as a qualifying child of another taxpayer but could not qualify as a qualifying relative of another taxpayer.

Accepted Answer

A person can qualify as a qualifying child if they meet certain criteria such as age, relationship to the taxpayer, residency, and support. However, a person cannot be both a qualifying child and a qualifying relative for another taxpayer. To be a qualifying relative, the individual must meet different criteria such as not being a qualifying child, having a certain level of gross income, and receiving more than half of their support from the taxpayer. Therefore, an individual with a gross income of $5,000 could potentially meet the criteria to be a qualifying child but not a qualifying relative for another taxpayer.

Question 16

The relationship test for qualifying relative requires the potential qualifying relative to have a family relationship with the taxpayer.

Accepted Answer

The answer of The relationship test for qualifying relative requires...

Question 17

Taxpayers are allowed to claim a child tax credit for their qualifying children and certain other qualifying dependents.

Accepted Answer

Taxpayers are allowed to claim a child tax credit for their qualifying children and certain other qualifying dependents.

Question 18

The relationship requirement is more broadly defined (includes more relationships)for a qualifying relative than for a qualifying child.

Accepted Answer

This is true. A qualifying relative can include relationships such as siblings, parents, grandparents, and even unrelated individuals who live with the taxpayer for the entire year. In contrast, a qualifying child must meet specific age, residency, and support criteria and must be the taxpayer's child, stepchild, foster child, sibling, or descendant of one of these.

Question 19

The test for qualifying child includes an age restriction but the test for qualifying relative does not.

Accepted Answer

The test for qualifying child includes an age restriction of under 19 (or under 24 for full-time students), while the test for qualifying relative does not have an age restriction.

Question 20

An individual receiving $5,000 of tax-exempt income during the year could qualify as a qualifying child of another taxpayer but could not qualify as a qualifying relative of another taxpayer.

Accepted Answer

The test for a qualifying relative does not include an income limit related to tax-exempt income. The income test for a qualifying relative generally considers gross income that must be less than the annual exemption amount, but tax-exempt income is not included in this calculation.

Quiz 4: Individual Income Tax Overview, Dependents, and Filing Status

To be considered a qualifying child of a taxpayer, the individual must be the son or daughter of the taxpayer.

To determine filing status, a taxpayer's marital status is determined on January 1 of each tax year in question.

The test for a qualifying child includes a gross income restriction while the test for qualifying relative does not.

When determining whether a child meets the qualifying child support test for the parents, scholarships earned by the child do not count as self-support provided by the child.

A taxpayer who is claimed as a dependent on another's tax return may not claim any dependents on his or her tax return.

The relationship requirement for qualifying relative includes cousins.

An individual may never be considered as both a qualifying relative and a qualifying child of the same taxpayer.

If a taxpayer does not provide more than half the support of a child, that child cannot qualify as the taxpayer's qualifying child.

In certain circumstances, a taxpayer who provides less than half the support of another may still be able to claim that person as a dependent as a qualifying relative.

When determining whether a child meets the qualifying child support test for the child's grandparents, scholarships earned by the child do not count as self-support provided by the child.

An individual may meet the relationship test to be a taxpayer's qualifying relative even if the individual has no family relationship with the taxpayer.

An individual may be considered as a qualifying child of her parents and a qualifying child of her grandparents in the same year.

For purposes of the qualifying child residence test, a child's temporary absence from the taxpayer's home to attend school full time is counted as though the child lived in the taxpayer's home during the absence.

An individual with gross income of $5,000 could qualify as a qualifying child of another taxpayer but could not qualify as a qualifying relative of another taxpayer.

The relationship test for qualifying relative requires the potential qualifying relative to have a family relationship with the taxpayer.

Taxpayers are allowed to claim a child tax credit for their qualifying children and certain other qualifying dependents.

The relationship requirement is more broadly defined (includes more relationships)for a qualifying relative than for a qualifying child.

The test for qualifying child includes an age restriction but the test for qualifying relative does not.

An individual receiving $5,000 of tax-exempt income during the year could qualify as a qualifying child of another taxpayer but could not qualify as a qualifying relative of another taxpayer.