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

Quizplus · Accepted Answer

Kevin can claim Richard as a dependent because Richard meets the requirements as a qualifying relative. Richard lived with Kevin for the entire year, is not a child or relative in any closer degree, and Kevin provided more than half of Richard's support. Richard's income is below the gross income test threshold for a qualifying relative. The fact that Richard is a part-time student does not affect his eligibility as a dependent.

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