Sheri and Jake Woodhouse have one daughter, Emma, who is 16 years old. They also have taken in Emma's friend, Harriet, who has lived with them since February of the current year and is also 16 years of age. The Woodhouses have not legally adopted Harriet but Emma often refers to Harriet as "her sister." The Woodhouses provide all of the support for both girls, and both girls live at the Woodhouse residence. Which of the following statements is True regarding whom Sheri and Jake may claim as dependents for the current year?
A) They may claim Emma as a dependent qualifying child but may not claim Harriet as a dependent.
B) They may claim Emma as a dependent qualifying child and they may claim Harriet as a dependent qualifying child.
C) They may claim Emma as a dependent qualifying child and they may claim Harriet as a dependent qualifying relative.
D) None of these statements is True.

Question

Quizplus · Accepted Answer

Emma passes all tests of a qualifying child. Harriet, however, must be tested as a qualifying relative because she does not meet the relationship test of a qualifying child. In order to be considered a qualifying relative, she would have had to live at the Woodhouse residence for the entire year, and not just 11 of 12 months.

Sheri and Jake Woodhouse Have One Daughter, Emma, Who Is