Question 1

Which taxpayer has a potential qualifying child that meets the relationship test?

a. Albert (27) and his brother, Conner (20), lived together all year. Conner is unmarried and a full-time student. Conner had no income and did not provide more than half of his own support.

b. Chase (32) lived with his mother, Willa (61), all year. Willa is unmarried; she earned $14,100, all from wages, and had no other income.

c. Nadia (28) and Brandy (18) are cousins. Both are unmarried and lived in the same home all year. Brandy earned $4,100, all from wages, and she did not provide more than half of her own support.

2_Miguel (45) lived with his qualifying child, Roberto (22), all of 2022. In November 2022, Roberto married Valentina (21), and they both lived with Miguel for the remainder of the year. Roberto, a full-time student, did not work in 2022, and Valentina earned $3,400, all from wages, and had no other income. Roberto and Valentina did not provide more than half of their own support. Which of the following statements is corrects?

a. Miguel may claim Valentina only if Roberto and Valentina do not file a joint return.

b. Miguel may claim Roberto even if Roberto and Valentina file a joint return to get a refund of the taxes withheld from Valentina's wages.

c. Miguel may not claim Roberto once he is married.