Question

Which taxpayer has a potential qualifying child that meets the age test? (Unless stated, none of these individuals are permanently unmarried and lived with Lexi all year. Josie decided to take a year-long break from school or totally disabled.)

O Aiyden and Zuri are married and have a son, Caleb (25). Caleb is unmarried and a full-time student. Caleb earned $11,000, all from wages, and he did not provide more than half of his own support. Caleb lives on campus while school is in session. During the summer. Caleb lives with Aiyden and Zuri.
O Lexi (42) has a daughter, Josie (19). Josie is unmarried and lived with Lexi all year. Josie decided to take a year-long break from school before starting college. She worked part-time and earned $10,500, all from wages. She did not provide more than half of her own support.
O Omana (21) and her brother, Benji (23), lived together all year. Benji is unmarried and a full-time student. Benji had no income and did not provide more than half of his own support.
O Rohan (23) and his sister, Annie (25), lived together all year. Rohan and Annie are both unmarried. Annie is permanently and totally disabled. Annie had no income, and did not provide more than half of her own support.

Answer 1

Benji and Annie are the individuals from the scenarios provided who meet the IRS age test for a qualifying child. Benji is a full-time student under 24, and Annie is any age but permanently and totally disabled.

Step-by-step explanation:

To determine which taxpayer has a potential qualifying child that meets the age test for tax purposes, we need to reference the Internal Revenue Service (IRS) guidelines. According to the IRS, a qualifying child must be:

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

Based on the scenarios provided:

• Aiyden and Zuri's son, Caleb, at 25 years old, is beyond the age threshold, even though he is a full-time student.
• Lexi's daughter, Josie, at 19 years old and not a student or disabled, also does not meet the age test.
• Omana's brother, Benji, is a 23-year-old full-time student, which makes him qualify under the age test.
• Rohan's sister, Annie, at 25 years old and totally disabled, meets the criteria based on the disability exception.

Therefore, Benji and Annie are the individuals who meet the age test for a qualifying child under the given scenarios.