Question

Which one of the following individuals CANNOT meet the residence test for being a qualifying child of another taxpayer? a. A college student living in a dormitory during the school year

b. A toddler who lives with their parents
c. A 30-year-old working professional with a permanent residence
d. A high school student living with their aunt and meeting the criteria

Answer 1

The 30-year-old working professional with a permanent residence cannot meet the residence test for being a qualifying child of another taxpayer.

Step-by-step explanation:

The individual who cannot meet the residence test for being a qualifying child of another taxpayer is the 30-year-old working professional with a permanent residence. In order to qualify as a dependent, a child must meet certain criteria, one of which is the residency test.

The 30-year-old working professional already has a permanent residence, which means they are not living with another taxpayer and therefore cannot meet the residence test.