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. A qualifying relative can include relationships such as siblings, parents, and grandparents, while a qualifying child is limited to biological or adopted children, stepchildren, foster children, or descendants of any of those categories.

Question 2

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. A qualifying child can also be a stepchild, foster child, sibling, or descendant of any of these individuals.

Question 3

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 4

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

Accepted Answer

A qualifying relative is a person who is not a qualifying child and satisfies three other tests.

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

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 7

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 and therefore do not affect the determination of whether the child meets the qualifying child support test for the parents.

Question 8

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 can claim a dependency exemption for a qualifying relative if they meet certain criteria, one of which is providing more than half of their support. However, there are some exceptions to this rule, such as if multiple taxpayers contributed to the support and one taxpayer provided more than 10% of the support. In such cases, the taxpayer who provided the most support may claim the dependency exemption for the qualifying relative.

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

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 11

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

According to the IRS rules, a person who is claimed as a dependent on someone else's tax return cannot claim personal or dependency exemptions on his or her own tax return. This is because the taxpayer is considered a dependent of someone else and cannot claim himself or herself as a dependent.

Question 12

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 test for qualifying children includes an age restriction, which is that the child must be under the age of 19 (or under age 24 if a full-time student), while the test for qualifying relatives does not have a specific age restriction.

Question 13

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 only requires that the individual live with the taxpayer for the entire year and meet certain income and support requirements. There is no requirement for a family relationship.

Question 14

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

The gross income test requires that a qualifying relative's gross income for the year be less than the personal exemption amount.

Question 15

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

Accepted Answer

Marital status is determined at year-end.

Question 16

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...

Question 17

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

This is stated in IRS Publication 501, which provides guidelines for claiming a dependent's residency for tax purposes.

Question 18

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 taxpayer could qualify as a qualifying relative (doesn't fail the gross income test) because the tax-exempt income is excluded from gross income.

Question 19

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 20

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 criteria to be a qualifying child for both sets of relatives. The rules for determining qualifying child status can be found in IRS Publication 501.

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