Which of the following statements regardingdependents is true?
A)To qualify as a dependent of another, an individual must be a resident of the United States.
B)To qualify as a dependent of another, an individual may not file a joint return with the individual's spouse under any circumstance.
C)To qualify as a dependent of another, an individual must have a family relationship with the other person.
D)To qualify as a dependent of another, an individual must be either a qualifying child or a qualifying relative of the other person.

Question

Quizplus · Accepted Answer

To qualify as a dependent of another, an individual must be either a qualifying child or a qualifying relative of the other person. This is the basic rule for determining dependency status for federal income tax purposes. A qualifying child must meet specific age, residency, support, and relationship tests. A qualifying relative must meet specific income, support, and relationship tests, but there is no age or residency requirement. Both types of dependents must also meet other criteria, such as not being claimed by anyone else and being a U.S. citizen or resident alien.

Which of the Following Statements Regardingdependents Is True