The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents home for three months of the year, and he was away at school for the rest of the year. He received $9,500 in scholarships this year for his outstanding academic performance and earned $4,800 of income working a part-time job during the year. The Samsons paid a total of $5,000 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.

17. Can the Samsons claim Jason as their dependent?

1. Yes, the Samsons may claim Jason as their dependent. He is their qualifying relative .

2. Yes, the Samsons may claim Jason as their dependent. He is their qualifying child.

3. Yes, the Samsons may claim Jason as their dependent. He is their qualifying child and relative.

4. No, the Samsons may nor claim Jason as their dependent.

5. No, the Samsons may nor claim Jason as their dependent as he has the scholarship.

18. Assume the original facts except that Jasons grandparents, not the Samsons, provided him with the $5,000 worth of support. Can the Samsons (Jasons parents) claim Jason as their dependent ?

1. Yes, the Samsons may claim Jason as their dependent. He is their qualifying child

2. Yes, the Samsons may claim Jason as their dependent. He is their qualifying relative.

3. Yes, the Samsons may claim Jason as their dependent. He is their qualifying child and relative.

4. No, the Samsons may nor claim Jason as their child.

5. No, the Samsons may nor claim Jason as their dependent as he has the scholarship.

19. Assume the original facts except that Jason earned $5,000 while working part-time and used this amount for his support. Can the Samsons claim Jason as their dependent?

1. Yes, the Samsons may claim Jason as their dependent. He is their qualifying child

2. Yes, the Samsons may claim Jason as their dependent. He is their qualifying relative.

3. Yes, the Samsons may claim Jason as their dependent. He is their qualifying child and relative.

4. No, the Samsons may nor claim Jason as their child.

5. No, the Samsons may nor claim Jason as their dependent as he has the scholarship.

   20. Assume the original facts except that Jason earned $5,500 while working part-time and used this amount for his support. Can the Samsons claim Jason as their dependent?

   1. Yes, the Samsons may claim Jason as their dependent. He is their qualifying child

   2. Yes, the Samsons may claim Jason as their dependent. He is their qualifying relative.

   3. Yes, the Samsons may claim Jason as their dependent. He is their qualifying child and relative.

   4. No, the Samsons may nor claim Jason as their child.

   5. No, the Samsons may nor claim Jason as their dependent as he has the scholarship.

21. Assume the original facts except substitute Jasons grandparents for his parents. Grandparents paid $5,000 to support Jason.

A. B. C. D. E.

Yes, the grandparents may claim Jason as a dependent.

No, the grandparents may not claim Jason as a dependent. No, the grandparents may not claim Jason as a dependent. He can be a qualifying relative. Yes, the grandparents may claim Jason as a dependent. He cannot be a qualifying child. Yes, the grandparents may claim Jason as a dependent. He can be only a qualifying child.