Ms. Lewis' maintains a household which is the principal place of residence for Kathy. Ms. Lewis' provides more than 50% of Kathy's financial support. In which of the following cases can Ms. Lewis' claim Kathy as a qualifying child?

Question

Quizplus · Accepted Answer

Only choice B satisfies the requirements for a qualifying child. Kathy is Ms. Lewis' niece and meets the relationship test for a qualifying child. She is also under the age of 19 (or under 24 if a full-time student) and lives with Ms. Lewis for more than half the year. Additionally, Ms. Lewis provides more than 50% of Kathy's financial support. Choices A and C do not meet the age or relationship tests for a qualifying child.

Ms Lewis' Maintains a Household Which Is the Principal Place