1

Which of the following persons do not pass both the age and relationship tests for a qualifying child?

The taxpayer's 24-year-old son who is a full-time college student

The taxpayer's 17-year-old niece who is a senior in high school

The taxpayer's 30-year-old daughter who is permanently and totally disabled

None of the above passes both the age and relationship tests for a qualifying child

All of the above pass both the age and relationship tests for a qualifying child

2

A dependent's only income for 2020 is $12,500 of taxable wages and $840 of taxable interest on a savings account. The dependent's 2020 taxable income is:

$12,990.

$840.

$940.

$12,500.

$13,340.

3

Assume a dependent child received an Alaska Permanent Fund Dividend in 2020 for $1,750. What amount of the dividend would be taxable?

$0

$350

$650

$1,400

$1,750

None of the above