Final answer:
The qualifying relative gross income test is not determined by filing status. Other determinants influenced by filing status include the AGI threshold for tax benefits, the tax rate schedule, and the standard deduction amount.
Step-by-step explanation:
Filing status in the context of U.S. federal income taxes determines various aspects of a taxpayer's obligations. However, one option from the multiple-choice question does not depend on filing status: the amount of income used for the qualifying relative gross income test. Filing status indeed influences the adjusted gross income (AGI) threshold for reductions in certain tax benefits, the appropriate tax rate schedule or tax table that applies to the taxpayer, and the applicable standard deduction amount. Taxable income calculations start with adjusted gross income, which is then reduced by deductions and exemptions—these numbers can change based on filing status.
The tax system uses graduated rates that increase as income rises. The tax brackets themselves are based on AGI and are distinct for different filing statuses. The standard deduction and exemptions are also set according to one's filing status. But the qualifying relative gross income test is a fixed amount set by the tax code, not varying according to the taxpayer's filing status.