Main Answer:
QR does not apply in this case as the stepbrother is not a dependent. QC may apply if the taxpayer provides more than half of the stepbrother's support, but this would depend on the specific circumstances of their relationship and living arrangements.
Step-by-step explanation:
The taxpayer's stepbrother is a qualifying relative (QR) if he meets the following requirements:The person is related to the taxpayer by blood, marriage, or adoption.The person is a U.S. citizen, resident alien, or a resident of Canada or Mexico.
The person's gross income for the year is less than $4,250 (for 2021).The taxpayer provides more than half of the person's total support for the year.
In this case, the stepbrother is related to the taxpayer by marriage (through a common parent). However, his gross income is greater than $4,250 for the year, which means he does not meet the income requirement to be a QR.
To determine whether the stepbrother meets the support test, we need to consider whether the taxpayer provides more than half of his total support for the year.
This would include items such as food, shelter, clothing, medical expenses, and education expenses. If the taxpayer does provide more than half of his total support, then he may be able to claim a dependency exemption for him as a QR on his federal income tax return (subject to certain limitations).
However, in this case, it is not clear whether the stepbrother lives with the taxpayer or whether he is financially dependent on him. If he does not live with the taxpayer and is financially independent, then it is unlikely that he meets the support test and would not qualify as a QR.
In this case, QC would not apply either because there is no qualifying child or relative in this situation.