Question 1

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 is true. If someone claims you as a dependent on their tax return, you cannot claim any personal or dependency exemptions on your own tax return.

Question 2

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 because they are not earned income. Only earned income, such as wages, salaries, and tips, count towards the Child Support test.

Question 3

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, as a qualifying relative can include relationships such as grandparents, aunts, uncles, and even unrelated individuals, while a qualifying child is limited to certain family members such as children, siblings, and descendants.

Question 4

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 5

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 requires the child to be under 19 years old, or under 24 if a full-time student, or permanently disabled. However, there is no age restriction for a qualifying relative.

Question 6

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 qualify as a qualifying child, there are other requirements that must also be met, such as age, relationship, support, and residency.

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

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 relative, the individual's gross income must be less than $4,300 (in 2021). Therefore, an individual with gross income of $5,000 would not qualify as a qualifying relative but could still be a qualifying child under certain circumstances.

Question 9

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

It is possible for an individual to be considered as a qualifying child of both her parents and her grandparents in the same year if she meets the criteria for both. The IRS defines a qualifying child as someone who meets certain age, residency, support, and relationship requirements. If the individual meets these criteria for both sets of relatives, she can qualify as a dependent for both.

Question 10

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 11

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 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 includes individuals who are not related by blood or marriage but have lived with the taxpayer for the entire year as a member of the taxpayer's household.

Question 13

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 14

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 qualifying child must meet certain criteria including age, relationship, residency, support, and dependent status, while the qualifying relative must meet different criteria such as income and support provided by the taxpayer.

Question 15

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 16

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, if the taxpayer provides more than 50% of the qualifying relative's support, he or she can claim a dependency exemption. However, in some cases, if no one else can claim the person as a dependent, the taxpayer who provided less than half of the support may still be eligible to claim the dependency exemption. This applies only to qualifying relatives, not to qualifying children.

Question 17

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 18

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

A child's temporary absence for attending school full-time is considered as though the child lived in the taxpayer's home, according to IRS rules for the qualifying child residence test.

Question 19

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 20

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...

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