Question 1

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 relationship must be closer, such as a child, sibling, parent, or another direct relative.

Question 2

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

According to IRS Publication 17, 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 purposes of the qualifying child residence test.

Question 3

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 4

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

To qualify as a qualifying relative, the individual's gross income must be less than $4,300 for the tax year. Therefore, an individual with gross income of $5,000 could not qualify as a qualifying relative. However, if they meet the other criteria, such as age and relationship to the taxpayer, they could potentially qualify as a qualifying child.

Question 5

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.

Question 6

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 7

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 8

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 9

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 the IRS, a taxpayer can claim a qualifying relative as a dependent if they provide more than half of their support, but there are some exceptions where a taxpayer providing less than half of the support may still claim them as a dependent. This includes cases where multiple people collectively provide more than half of the support, or where the dependent's income is below the threshold for their personal exemption.

Question 10

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 can be a qualifying child, there are other criteria that must be met as well, such as age, residency, and financial support provided by the taxpayer.

Question 11

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

Accepted Answer

Taxpayers can claim a child tax credit for each qualifying child who is under the age of 17 at the end of the tax year. They may also be able to claim a credit for certain other qualifying dependents, such as a qualifying relative who is not a child.

Question 12

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

According to IRS rules, a child can be a qualifying child of both her parents and her grandparents in the same year if certain conditions are met, such as the child living with both the parents and the grandparents for more than half the year and meeting all the other requirements for being a qualifying child.

Question 13

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

If someone is claimed as a dependent on another's tax return, they are not considered to be a "head of household" and therefore cannot claim any dependents on their own tax return.

Question 14

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, which is that the child must be under age 19 or a full-time student under age 24. However, the test for qualifying relative does not have an age restriction.

Question 15

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 16

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 tests for qualifying relative and qualifying child are mutually exclusive – if someone meets the criteria for one, they cannot also meet the criteria for the other. For example, a qualifying child must be under age 19 (or under age 24 if a full-time student), while a qualifying relative has no age requirement but must have less than $4,300 in gross income. Therefore, an individual cannot meet both sets of criteria simultaneously.

Question 17

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 do not count towards the child's self-support and therefore do not affect the qualifying child support test.

Question 18

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

Once Anna is married and files a joint return, she generally cannot be claimed as a dependent by her parents unless the joint return is only filed to claim a refund and no tax liability would exist for either spouse if they had filed separate returns.

Question 19

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 financial support and living arrangements, not family relationships.

Question 20

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

Accepted Answer

This is because a qualifying relative can be a parent, grandparent, sibling, or any other person who meets the criteria, while a qualifying child must meet specific criteria based on age, residency, and support.

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