Question 1

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 true. The relationship requirement for a qualifying relative includes more relationships beyond just the child, such as grandparents, siblings, and in-laws. The relationship requirement for a qualifying child is more limited to only certain family members, such as a child, stepchild, or foster child.

Question 2

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 3

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 all the requirements to be considered a qualifying child for both her parents and grandparents, such as living with each for a certain amount of time, being under a certain age, and not providing more than half of her own support.

Question 4

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 5

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 6

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

Accepted Answer

According to the IRS rules, a taxpayer may still claim a dependency exemption for a qualifying relative if they provide more than 10% of the support, and no one else provides more than half of the support.

Question 7

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

Accepted Answer

This statement is true. A dependent cannot claim personal exemptions or dependency exemptions on their own tax return if they are claimed as a dependent on someone else's tax return.

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 criteria for a qualifying relative and a qualifying child are mutually exclusive. For example, a qualifying relative cannot be claimed if they meet the criteria for a qualifying child (i.e. under age 19 or under 24 if a full-time student, lived with the taxpayer for more than half the year, and did not provide more than half of their own support).

Question 9

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 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

According to IRS Publication 17, "temporary absences for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived at home." Therefore, for 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.

Question 11

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

Accepted Answer

The qualification test for a child requires that they be under a certain age, while the qualification test for a relative does not have an age restriction.

Question 12

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 as self support provided by the child when determining whether the child meets the qualifying child support test for the parents.

Question 13

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 14

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

Accepted Answer

While being a son or daughter of the taxpayer is one way to qualify as a dependent, it is not the only way. Other qualifying criteria include age, residency, support, and relationship to the taxpayer (such as stepchild, sibling, or foster child).

Question 15

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

Accepted Answer

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

Question 16

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 be a qualifying child, the individual must meet certain tests such as age, residency, relationship, support and dependent status. Being a qualifying relative, an individual must meet a different set of tests including gross income, support, and relationship. An individual with gross income of $5,000 would fail the gross income test for qualifying relatives. Therefore, they could qualify as a qualifying child but not as a qualifying relative.

Question 17

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 can be met through various non-family relationships such as a roommate or a friend.

Question 18

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

Accepted Answer

A taxpayer's marital status for filing status is determined on December 31 of the tax year in question, not January 1.

Question 19

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 20

A child who is her parents' qualifying child can claim a personal exemption for herself as long as her parents choose not to claim her as a dependent.

Accepted Answer

The answer of A child who is her parents' qualifying...

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