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:
?
$$\begin{array} { l r }
\text { State of Oklahoma bond interest } & \$ 1,000 \
\text { Dividends on General Motors stock } & \$ 700 \
\text { Employee wages from part-time work } & \$ 2,900
\end{array}$$
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:
?
$$\begin{array} { l r } 
\text { State of Oklahoma bond interest } & \$ 1,000 \
\text { Dividends on General Motors stock } & \$ 700 \
\text { Employee wages from part-time work } & \$ 2,900
\end{array}$$
Can Kevin claim his brother Richard as a dependent for income tax purposes?

Quizplus · Accepted Answer

Richard meets the relationship test because he is a sibling of Kevin. He meets the residency test because he lives with Kevin for the entire tax year. He does not fail the gross income test because his gross income is less than the exemption amount for the tax year. Finally, he does not fail the student test because he is a part-time student. Therefore, Kevin can claim Richard as a dependent for income tax purposes.

Kevin Wants to Know If He Can Claim His Brother