Brian (53) is unmarried. His daughter, Amelia (22) and son, Michael (19), and Amelia's daughter Maria (5) lived with him the entire year. Michael was a full-time student at Your Local Community College, and he received a scholarship that covered the cost of his tuition and related expenses. Amelia was not a student. They are all unmarried U.S. citizens and have social security numbers that are valid for employment. Brian paid a total of $13,600 of the cost of maintaining the home, and Amelia paid $10,300 of the cost of maintaining the home. No one else paid any of their expenses. Brian's income from wages was $39,752 and had interest income of $35. His earned income in 2021 was $4,200 greater than his earned income in 2019. He had no foreign income. Amelia's wages were $18,250; Michael and Maria had no income and did not contribute towards their own support. Amelia will file her own return and claim Maria as her dependent. Brian will claim any dependents he is qualified to claim.

1. What is Brian's correct and most favorable 2021 filing status?

Single.

Married filing jointly.

Married filing separately.

Head of household.

Qualifying widow(er).

2. What is Maria's dependency status for Amelia?

Qualifying Child Dependent.

Qualifying Relative Dependent.

Not a dependent.

3. What is Michael's dependency status for Amelia?

Qualifying Child Dependent.

Qualifying Relative Dependent.

Not a dependent.

4. What is Amelia's correct and most favorable 2021 filing status?

Single.

Married filing jointly.

Head of household

5. What is Michael's dependency status for Brian?

Qualifying Child Dependent.

Qualifying Relative Dependent.

He is not a dependent of Brian.

6. Is Brian eligible to claim the Child Tax Credit and/or the Other Dependent Credit for any potential dependent? Choose the best response.

Brian is eligible to claim the Child Tax Credit.

Brian is eligible to claim the Other Dependent Credit.

Brian is eligible to claim the Child Tax Credit and the Other Dependent Credit.

Brian is not eligible to claim the Child Tax Credit or the Other Dependent Credit.

7. Is Brian eligible to claim and receive the Earned Income Credit?

Yes.

No.

8. Is Brian eligible to utilize the 2019 lookback provision for the Earned Income Credit?

Yes.

No.