Char and Russ Dasrup have one daughter, Siera, who is 16 years old. In November of last year, the Dasrups took in Siera's 16-year-old friend Angela, who has lived with them ever since. The Dasrups have not legally adopted Angela but Siera often refers to Angela as her "sister." The Dasrups provide all of the support for both girls, neither girl receives any income during the year, and both girls live at the Dasrups' residence. Which of the following statements is true regarding whom 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 are true.

Question

Quizplus · Accepted Answer

The Dasrups may claim Siera as a dependent qualifying child because she meets the relationship, age, residency, and support tests. They may also claim Angela as a dependent qualifying relative because she lived with them for the entire year, did not provide more than half of her own support, and her gross income was less than the exemption amount ($4,050 in 2017). Because Angela is not an adopted child or a blood relative, she does not meet the relationship test for a dependent qualifying child.

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