Question

Magda maintains a household that includes a son (age 30) and a cousin (age 28). she can claim the cousin as a dependent but not her son. Apparently her son doesn't satisfy the tests for a "qualifying child" or "qualifying relative"

A. for the son to be classified as a "qualifying child", which of the following tests would have to be satisfied?
1a. relationship test
2a. residence test
3a. age test
4a. support test
5a. joint tax return test
6a. citizenship or residency test
7a. gross income test

for the son or the cousin to be classified as a "qualifying relative", which of the following tests would have to be satisfied?
1b. relationship or member of the household test
2b. gross income test
3b. support test
4b. joint tax return test
5b. citizenship ore residency test
6b. residence test
7b. age test

Answer 1

To classify a dependent as a qualifying child, tests including relationship, residence, age, support, joint tax return, and citizenship or residency must be met. For a qualifying relative, relationship or household member, gross income, and support tests, among others, are necessary. The age test only applies to a qualifying child, while the gross income test is specific to a qualifying relative.

Step-by-step explanation:

For Magda's son to be classified as a "qualifying child" under the Internal Revenue Service (IRS) rules, certain tests must be satisfied:

1. Relationship Test: The child must be the taxpayer's son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them.
2. Residence Test: The child must have lived with the taxpayer for more than half of the year.
3. Age Test: The child must be under age 19 at the end of the year, under age 24 if a full-time student, or any age if permanently and totally disabled.
4. Support Test: The child must not have provided more than half of their own support during the year.
5. Joint Tax Return Test: The child cannot file a joint tax return for the year (unless the return is filed only to claim a refund).
6. Citizenship or Residency Test: The child must be a U.S. citizen, U.S. national, or a resident of the United States, Canada, or Mexico.
7. The Gross Income Test is not applicable to the qualifying child category but is vital for the qualifying relative test.

For Magda's son or cousin to be classified as a "qualifying relative", the following tests must be satisfied:

1. Relationship or Member of the Household Test: The relative must either live as a member of the taxpayer's household all year or be related to the taxpayer in one of the ways listed under the IRS's descriptions of relatives who do not have to live with you.
2. Gross Income Test: The relative's gross income for the year must be less than the IRS-determined exemption amount.
3. Support Test: The taxpayer must provide more than half of the relative's total support during the year.
4. Joint Tax Return Test: The relative cannot file a joint tax return with their spouse, unless it is only to claim a refund.
5. Citizenship or Residency Test: The relative must be a U.S. citizen, U.S. national, or a resident of the United States, Canada, or Mexico.
6. The Residence and Age Tests are not applicable to the qualifying relative category.