1. Marisa and Alfredo divorced four years ago. They have one child together, Daniela, who lives with Marisa. All are U.S. citizens and have SSNs. Marisa and Alfredo provide more than half of Daniela's support. Marisas AGI is $31,000 and Alfredo's AGI is $39,000. Daniela is 12 years old. The divorce decree does not state who can claim the child. Which of the following is true?
   1. Alfredo can claim Daniela as a dependent without any documentation.
   2. Marisa must claim Daniela as a dependent because she is the custodial parent.
   3. Marisa can sign Form 8332 to give the dependency exemption to Alfredo. He can file single, claim Daniela as a dependent, and claim the child tax credit. Marisa can use the Head of Household filing status, and claim the earned income credit and the child and dependent care credit as long as she meets the requirements for those specific benefits.
   4. Neither Marisa nor Alfredo can claim Daniela as a dependent.

2. Jessica has been raising her son, Daniel, alone since her husband died 5 years ago. This year, Jessica earned $25,000. Daniel, who lives with Jessica, is single, and does not provide more than half of his own support. He was 19 years old in September. Daniel is not a full-time student and is not disabled. He worked for a short time at a fast food restaurant and made about $1,800. Jessica and Daniel are both U.S. citizens and have SSNs. Is Daniel the qualifying child or qualifying relative of Jessica?

1. Daniel is Jessica's qualifying relative
2. Daniel is Jessica's qualifying child.

3. Which of the following meets the member of household or relationship test for taxpayer John?

1. John's 10-year-old cousin who lives with John's parents, but is supported by John
2. Johns foster parent who did not live with John
3. Johns foster child who has lived with him for seven months and is cared for by John as his own
4. Johns great aunt who did not live with him.

4. Jorge supports his wife's uncle Anthony who is single, lives in another city and made less than $4,200. They file a joint return. Can they claim Anthony as a dependent if all other tests are met?

1. Yes
2. No

5.Mary is a live-in nanny for Jack and Jane in exchange for room and board for the entire year. Jack and Janes parents want to claim Mary as a qualifying relative because they provided all of her support for the year. Does Mary qualify as a qualifying relative?

a.Yes

b.No

6. Stephen provides $4,000 toward his mother's support during the year. His mother has earned income of $600, nontaxable social security benefit payments of $4,800, and tax-exempt interest of $200. She uses all of these for her support. Can Stephen claim his mother as a dependency exemption if she meets all other tests?

1. Yes
2. No