Regarding the dependency exemptions, classify each of the statements, 1 through 12, in one of the four categories, A through C, by placing the letter A, B, C, or D in the space provided next to each statement.

A = Could be a qualifying child

B = Could be a qualifying relative

C = Could be either a qualifying child or a qualifying relative

D = Cannot be either a qualifying child or a qualifying relative

Do not make any assumptions beyond the information included in the statements. By selecting, for example, Could be a qualifying child, as a match for a particular statement, you are not saying that the statement is sufficient to guarantee qualifying child status. You are simply indicating that the statement, in and of itself, does not negate qualifying child status.

______ 1. A son lives with taxpayer. Son earns $5,000 but does not provide more than 50% of his own support.

______ 2. A daughter who does not live with the taxpayer.

______ 3. A granddaughter, who lives with taxpayer, is 24 years old, and a full time student.

______ 4. An uncle who lives with the taxpayer.

______ 5. A nephew who lives with the taxpayer.

______ 6. A niece who does not live with the taxpayer.

______ 7. A half brother who lives with the taxpayer.

______ 8. A cousin who lives with the taxpayer.

______ 9. A step daughter who does not live with the taxpayer.

______ 10. A daughter-in-law who lives with the taxpayer.

______ 11. A family friend who is supported by and lives with the taxpayer.

______ 12. An ex-husband (divorce occurred this year) who lives with the taxpayer