Question

Ariel has two children, Christopher and Pat. Christopher is 25 years old and Pat is 22. Both are full time students at Southern College, have full tuition scholarships, and live at school during the year. Christopher graduated in June. Which test will prevent Ariel from claiming both Pat and Christopher as dependents? a. Age test. b. Gross income test. c. Principal residence test. d. Non-support test. e. Full time student test.

Answer 1

The age test will prevent Ariel from claiming both children as dependents because, at 25 years old, Christopher does not meet the age requirement to be claimed as a student dependent for the entire tax year.

Step-by-step explanation:

The question pertains to tax dependency rules which are a part of taxation laws and guidelines. Specifically, Ariel is trying to determine if they can claim their two children, Christopher and Pat, as dependents. According to IRS guidelines, there are several tests that a person must satisfy in order to qualify as a dependent. In this scenario, the age test is the one that will prevent Ariel from claiming both of the children as dependents. The age test stipulates that a child must be under the age of 24 at the end of the year if they are a student and under 19 if they are not. Since Christopher is 25 years old and has graduated, he no longer meets the age criteria to be claimed as a dependent under the age test, even though he was a full-time student for part of the year. On the other hand, Pat, who is 22 and still a full-time student, meets the age requirement and can likely be claimed as a dependent, given that the other tests (gross income test, principal residence test, non-support test, and full-time student test) are also satisfied.

Answer 2

Ariel cannot claim Christopher as a dependent due to the Age test; he is 25 and exceeds the IRS age requirement for a qualifying child. Pat, who is 22, still meets the age requirements (option a).

Step-by-step explanation:

The question asks which test will prevent Ariel from claiming both Christopher and Pat as dependents on her taxes. Considering the details provided, both Christopher and Pat are full time students and have full tuition scholarships, living at school during the school year. Given Christopher's age of 25 and that he graduated in June, the relevant test that would prevent Ariel from claiming him as a dependent is the Age test.

This is because the IRS rules state that to be considered a qualifying child, a student must be under the age of 24 at the end of the calendar year unless permanently and totally disabled. Since Christopher is 25, he exceeds the age requirement to be classified as a dependent under the qualifying child criteria. Pat, who is 22, meets the age criteria and would likely continue to be considered a dependent provided he meets the other criteria.

Hence, the answer is option a.