Kevin wants to know if he can claim his brother,Richard,as a qualifying relative for income tax purposes.Richard is 18 and is a part-time student at City Community College.He lives with Kevin in his home for the entire tax year.Kevin provides the majority of Richard's support.During the year Richard has the following items of income:

Can Kevin claim his brother Richard as a dependent for income tax purposes?

Question

Kevin wants to know if he can claim his brother,Richard,as a qualifying relative for income tax purposes.Richard is 18 and is a part-time student at City Community College.He lives with Kevin in his home for the entire tax year.Kevin provides the majority of Richard's support.During the year Richard has the following items of income:
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Can Kevin claim his brother Richard as a dependent for income tax purposes?

Quizplus · Accepted Answer

Richard meets the relationship test as he is Kevin's brother and also meets the residency test as he lived with Kevin for the entire tax year. Additionally, Kevin provides the majority of Richard's support, so Richard passes the support test. Richard's income is below the threshold for the gross income test, so he also passes that test. The fact that Richard is a part-time student does not affect his eligibility to be claimed as a dependent. Therefore, Kevin can claim Richard as a qualifying relative for income tax purposes.

Kevin Wants to Know If He Can Claim His Brother,Richard,as