Question

Which taxpayer has a potential qualifying child that meets the age test? (Unless stated, none of these individuals are permanently or totally disabled.)

a. Aiyden and Zuri, who have a son, Caleb (25), a full-time student, earning $11,000 from wages, living on campus during school sessions, and with Aiyden and Zuri during the summer.
b. Lexi (42) and her daughter Josie (19), who took a year-long break from school, worked part-time, earned $10,500 from wages, and lived with Lexi all year.
c. Omana (21) and her brother Benji (23), who lived together all year, with Benji being an unmarried full-time student with no income.
d. Rohan (23) and his sister Annie (25), who lived together all year, with Annie being unmarried and permanently and totally disabled, having no income.

Answer 1

Taxpayers 'c' and 'd' have potential qualifying children that meet the age test according to IRS rules, due to Benji's status as a full-time student under age 24 and Annie's permanent and total disability.

Step-by-step explanation:

To answer the question about which taxpayer has a potential qualifying child that meets the age test for tax purposes, we need to understand the IRS rules regarding qualifying children. A qualifying child must be:

• Under age 19 at the end of the year and younger than the taxpayer or spouse, if filing jointly, or
• Under age 24 at the end of the year, a full-time student, and younger than the taxpayer or spouse, if filing jointly, or
• Any age if permanently and totally disabled.

Given these conditions, let's analyze the scenarios provided:

1. Aiden and Zuri have a son, Caleb (25), who is a full-time student. However, Caleb is not a qualifying child because he is over the age of 24.
2. Lexi and her daughter Josie (19) would not meet the age test since Josie is not a full-time student and is over the age of 18.
3. Omana and her brother Benji (23), who is an unmarried full-time student with no income, would qualify because Benji meets the age requirement for full-time students.
4. Rohan and his sister Annie (25), who is permanently and totally disabled, would qualify because being permanently and totally disabled means the age requirement does not apply.

Therefore, the taxpayers in options 'c' and 'd' have potential qualifying children that meet the age test.