Question 1

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 2

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 a taxpayer is claimed as a dependent on another's tax return, they cannot claim any dependents on their own tax return. This is because they are already being claimed as a dependent by someone else.

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

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 5

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 criteria for being a qualifying relative and qualifying child are mutually exclusive, and cannot overlap.

Question 6

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 7

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 8

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

The IRS allows taxpayers to claim a dependent as a qualifying relative if they provide more than half of that person's support, but there are certain exceptions where a taxpayer may be able to claim a dependent even if they provide less than half of their support. These exceptions include cases where the dependent has a gross income below a certain threshold or where the taxpayer provides a significant amount of support to the dependent's household overall.

Question 9

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 not limited to family relationships. It can also include unrelated individuals who meet the criteria, such as a roommate or friend who lived with the taxpayer for the entire year and meets the other criteria.

Question 10

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

Accepted Answer

The statement is true. According to the IRS, a child's temporary absence from the taxpayer's home for attending school full-time is considered as time spent living in the taxpayer's home for the purposes of the qualifying child residence test. This means that the taxpayer can still claim the child as a dependent even if they are temporarily living away from home for education purposes.

Question 11

For purposes of the dependency exemption qualification,the test for qualifying children includes an age restriction but the test for qualifying relative does not.

Accepted Answer

The age test is only applicable for determining if a child qualifies for the dependency exemption. There is no age restriction for qualifying relatives.

Question 12

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

Accepted Answer

While being the son or daughter of the taxpayer is one way to be considered a qualifying child, it is not the only way. Other criteria include age, residency, relationship to the taxpayer, and support provided by the taxpayer.

Question 13

Even though taxpayers can no longer deduct dependency exemptions,it is still important to determine who qualifies as a taxpayer's dependent.

Accepted Answer

Even though dependency exemptions are no longer being deducted, it is still important for taxpayers to determine who qualifies as their dependent for other tax purposes such as the tax credit for other dependents or the head of household filing status.

Question 14

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 15

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 16

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 both the parents and the grandparents meet the requirements for claiming the individual as a qualifying child. However, only one person can claim the individual as a dependent for that tax year.

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 are not considered as self-support provided by the child for determining the child support test.

Question 18

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

Accepted Answer

This is because a qualifying relative can include relationships such as siblings, parents, grandparents, and even non-blood relatives, whereas a qualifying child is limited to the child, stepchild, foster child, or descendant of the taxpayer.

Question 19

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 20

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...

Quiz 4: Individual Income Tax Overview dependents and Filing Status