Ms. Lewis maintains a household which is the principal place of residence for Kathy. Ms. Lewis provides more than 50% of Kathy's financial support. Assuming Kathy is not disabled, in which of the following cases can Ms. Lewis claim Kathy as a qualifying child?

Question

Quizplus · Accepted Answer

According to the IRS rules for claiming a qualifying child, the child must meet five criteria: relationship, age, residency, support, and joint return. In this case, Kathy meets the age requirement (under 19 or under 24 if a full-time student), residency requirement (living with Ms. Lewis for more than half the year as her principal place of residence), and support requirement (Ms. Lewis provides more than 50% of her financial support). However, she must also meet the relationship requirement, which means she must be the child, stepchild, foster child, sibling, or descendant of one of these individuals. Kathy is Ms. Lewis' niece, which fits the relationship requirement, so Ms. Lewis can claim her as a qualifying child. Option A is incorrect because Kathy is not related to Ms. Lewis or her deceased friend. Option C is incorrect because Kathy is not a sibling or descendant of Ms. Lewis. Option D is incorrect because Kathy is not related to Ms. Lewis' sister.

Ms Lewis Maintains a Household Which Is the Principal Place