Analyze each of the characteristics in considering the indicated test for de- pendency as a qualifying child or qualifying relative. For each of the last two

columns, state whether the test is Met, Not Met, or Not Applicable (NA).

Characteristic Qualifying Child Test Qualifying Relative Test

Taxpayers son reports gross income of $7,000. Gross Income Gross Income

Taxpayers niece reports gross income of $3,000. Gross Income Gross Income

Taxpayers uncle lives with him. Relationship Relationship

Taxpayers daughter is 25 and disabled. Age Age

Taxpayers daughter is age 18, reports gross income of

$8,000, and does not live with him. Residence Gross Income

Taxpayers cousin does not live with her. Relationship Relationship

Residence

Taxpayers brother does not live with her. Residence Relationship

Taxpayers sister has dropped out of school, is age 17, Relationship Relationship

and lives with him. Residence

Age

Taxpayers older nephew is age 23 and a full-time student. Relationship Relationship

Age

Taxpayers grandson lives with her and reports gross income of $7,000. Relationship Relationship

Residence Gross Income