Question

Which taxpayer has a potential qualifying child that meets the age test?

1. Anthony and Zuri are married and have a son, Caleb (25). Caleb is a full-time student in New York. Caleb earned $14,000, all from wages, and had no other income. Caleb lives on campus while school is in session. During the summer, Caleb lives with Anthony and Zuri. Anthony and Zuri would like to claim Caleb.
2. Laila has a daughter, Jada (19). Jada lived with Laila all year. Jada decided to take a year-long break before starting college. She worked part-time and earned $10,000. Laila would like to claim Jada.
3. Stella (21) and her brother, Ben (23), lived together all through 2021. Ben is a full-time student and is not disabled. Stella earned $40,000 in 2021. Stella would like to claim Ben.
4. Tomas (21) and his sister, Anna (23), lived together all through 2021. Anna is permanently and totally disabled. Tomas earned $35,000 and would like to claim Anna.

Answer 1

Anthony and Zuri have the potential qualifying child meeting the age test as their son Caleb is 25 but is a full-time student. The IRS allows full-time students under 24 years of age by the end of the year to qualify. Tomas's sister, Anna, also qualifies due to permanent and total disability.

Step-by-step explanation:

To analyze which taxpayer has a potential qualifying child for the age test, we can refer to the Internal Revenue Service (IRS) regulations. The age test requires a qualifying child to be under the age of 19 at the end of the year, or under the age of 24 if they are a full-time student, unless the child is permanently and totally disabled, which has no age limit.

Anthony and Zuri are the taxpayers with a potential qualifying child. Although Caleb is 25, which normally would not qualify for the age test, he is a full-time student. The IRS outlines that if the child is a full-time student and under 24 years old at the end of the calendar year, they could qualify, making Caleb eligible.

Laila's daughter, Jada, is 19 and not a student, thus does not meet the age requirements for the age test. Stella cannot claim Ben, as he is 23 and not disabled, nor a qualifying child under the age requirement. Tomas's sister, Anna, is eligible to be claimed despite being 23 because she is permanently and totally disabled, which removes the age limit for qualifying.