Which of the following statements regarding personal and dependency exemptions 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. The individual must meet certain criteria to be considered a qualifying child or a qualifying relative, but there is no requirement that the individual be a resident of the United States or have a family relationship with the other person. It is also possible for a dependent to file a joint return with their spouse, but this could impact the other person's ability to claim the dependent on their own tax return.

Which of the Following Statements Regarding Personal and Dependency Exemptions