Catherine de Bourgh has one child, Anne, who is 18 years old at the end of the year. Anne lived at home for seven months during the year before leaving home to attend State University for the remaining five months of the year. During the year, Anne earned $6,000 while working part time. Catherine provided 80 percent of Anne's support and Anne provided the rest. Which of the following statements regarding whether Anne is Catherine's qualifying child for the current year is correct?

Question

Quizplus · Accepted Answer

Anne meets all the qualifying child tests: she is Catherine's daughter, under age 19 (or under 24 if a full-time student for at least 5 months), and lived with Catherine for more than half the year. She also does not fail the gross income test as she earned less than the exemption amount ($6,350 in 2019); and she does not fail the support test as Catherine provided more than half of her support. Therefore, Anne is Catherine's qualifying child for the current year.

Catherine De Bourgh Has One Child, Anne, Who Is 18