The support test to be a qualifying relative:
You must have provided more than half the person’s support
A qualifying child must have the same principle residence as the taxpayer for:
More than half the year
Which one of the following individuals meets the gross income test for qualifying relative in
2022?
Taxpayer’s 19-year-old child who is not a student and earned $4,350
Which of the following relatives will NOT qualify you for HOH filing status:
Cousin
The five tests for qualifying child are:
Relationship, age, residency, support, joint return
You cannot claim a child as a dependent who:
Was stillborn
The four tests for qualifying relative are:
Not a qualifying child, relationship, or member of the household, gross income, support
A child cannot be your qualifying relative if they are a qualifying child of another taxpayer. A
child is not considered to be the qualifying child of any other taxpayer if:
c and d only
Which of the following is NOT one of the Tie-Breaker Rules?
If a parent can claim the child as a qualifying child but no parent claims the child, the child is treated as
the qualifying child of the parent who had the higher AGI
To determine if an individual can be claimed as a dependent, three rules must first be met. Which
of the following is not one of these rules?
Support test
