Question

Which of the following potential dependents fails the support test to be claimed as a qualifying child?

A. Blake (18) is unmarried and worked full-time. She saved all of her income. She lived with her parents all year and they provided all of her support.

B. Devan (18) is unmarried and worked full-time. He had significant income and paid more than half of his own support. He lived with his mother all year.

C.Nova (16) lived with her brother Sam (26) all year. She had no income. Sam provided all of her support.

D. Xavier (23) is unmarried and attended school nine months of the year. He lived on campus for those nine months and with his parents during school breaks. He worked part-time and earned $7,400. He did not provide more than half of his own support.

Answer 1

Devan (18) fails the support test to be claimed as a qualifying child because he paid more than half of his own support despite living with his mother all year. The correct option is B. Devan (18) is unmarried and works full-time. He had a significant income and paid more than half of his own support. He lived with his mother all year.

Step-by-step explanation:

To answer the student's question regarding the dependency status and the support test in the context of claiming a qualifying child on taxes, we'll consider the individual scenarios presented:

• Blake (18) - Although Blake earned her own income, her parents provided all of her support, and she lived with them the entire year.
• Devan (18) - Devan fails the support test because he provided more than half of his own support despite living with his mother all year.
• Nova (16) - Nova had no income and was fully supported by her brother, Sam. She also lived with him all year.
• Xavier (23) - Although Xavier earned some income, he did not provide more than half of his own support and is a full-time student for part of the year.

Based on these options, Devan is the one who fails the support test to be claimed as a qualifying child. He cannot be claimed because he provided more than half of his own support during the year.

The correct option is B. Devan (18) is unmarried and works full-time. He had a significant income and paid more than half of his own support. He lived with his mother all year.