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:

$\begin{array}{llcc}
\text { State of Oklahoma bond interest }& \$ 1,000\
\text { Dividends on General Motors stock}& \$ 700\
\text { Employee wages from part-time work }& \$ 2,900\
\end{array}$

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:

$\begin{array}{llcc}
 \text { State of Oklahoma bond interest }& \$ 1,000\
 \text { Dividends on General Motors stock}&  \$ 700\
 \text { Employee wages from part-time work }& \$ 2,900\
\end{array}$

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

Quizplus · Accepted Answer

Richard meets all the requirements to be claimed as a dependent on Kevin's tax return. He is Kevin's brother, he lived with Kevin for the entire year, and Kevin provided more than half of his support. Richard's gross income is less than the exemption amount, and he is a student.

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