Ariel has two children, Christopher and Pat. Christopher is 25 years old and Pat is 22. Christopher is a full time student at Southern College, has a full tuition scholarship, and lived at school during the year. Pat works full-time and lives at home. Which test will prevent both Pat and Christopher from being qualifying children of Ariel?

Question

Quizplus · Accepted Answer

The age test will prevent both Pat and Christopher from being qualifying children of Ariel because the IRS stipulates that a qualifying child must be under the age of 19 at the end of the year, or under the age of 24 if a full-time student. Christopher, being 25, fails this test despite being a full-time student. Pat, at 22 and not a student, also fails the age test for qualifying children.

Ariel Has Two Children, Christopher and Pat