Char and Russ Dasrup have one daughter, Siera, who is 16 years old. In November of last year, the Dasrup's took in Siera's 16 year old friend, Angela, who has lived with them ever since. The Dasrup's have not legally adopted Angela but Siera often refers to Angela as "her sister." The Dasrup's provide all of the support for both girls, neither girl receives any income during the year, and both girls live at the Dasrup's residence. Which of the following statements is True regarding who Char and Russ may claim as dependents for the current year?
A) They may claim Siera as a dependent qualifying child they are not allowed to claim Angela as a dependent.
B) They may claim Siera as a dependent qualifying child and they may claim Angela as a dependent qualifying child.
C) They may claim Siera as a dependent qualifying child and they may claim Angela as a dependent qualifying relative.
D) None of these statements is True.

Question

Quizplus · Accepted Answer

Siera passes all tests of a qualifying child. Angela, however, must be tested as a qualifying relative because she does not meet the relationship test of a qualifying child. Because Angela lived in the Dasrup's home for the entire year, Char and Russ may claim Angela as a dependent qualifying relative.

Char and Russ Dasrup Have One Daughter, Siera, Who Is