To determine if an individual can be claimed as a dependent, three rules must first be met. Which of the following is not one of these rules?

Select one:

a. Support test

b. Joint return test

c. Citizen or resident test

d. Dependent taxpayer test

You cannot claim a child as a dependent who:

Select one:

a. Lived only a few hours after birth

b. Has been kidnapped

c. None of the these

d. Was stillborn

e. Is an eligible foster child placed by an authorized agency who lived with you the entire year

The support test to be a qualifying relative:

Select one:

a. The same as the support test for a qualifying child

b. You must have provided more than half the persons support

c. There is no support test for a qualifying relative

d. The person must not have provided more than half of his/her own support

Which one of the following individuals meets the gross income test for qualifying relative in 2020?

Select one:

a. Taxpayers 55-year-old brother who earned $4,300

b. Taxpayers 25-year-old child who is a full-time student and earned $4,350

c. Taxpayers 19-year-old child who is not a student and earned $4,250

d. Taxpayers 67-year-old mother who earned $4,300

The four tests for qualifying relative are:

Select one:

a. Not a qualifying child, gross income, support, residency

b. Not a qualifying child, age, gross income, support

c. Not a qualifying child, relationship, or member of the household, gross income, age

d. Not a qualifying child, relationship, or member of the household, gross income, support

A qualifying child must have the same principle residence as the taxpayer for:

Select one:

a. At least three months of the year

b. The entire year

c. None of these

d. More than half the year

Which of the following is NOT one of the Tie-Breaker Rules?

Select one:

a. If only one of the people is the childs parent, the child is the qualifying child of that parent

b. If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person with the highest AGI for the year

c. If the parents file a joint return and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents

d. If a parent can claim the child as a qualifying child but no parent claims the child, the child is treated as the qualifying child of the parent who had the higher AGI

The five tests for qualifying child are:

Select one:

a. Age, gross income, gender, support, education

b. Relationship, age, residency, gross income, joint return

c. Relationship, age, residency, support, joint return

d. Member of household, age, residency, gross income, joint return

A child cannot be your qualifying relative if they are a qualifying child of another taxpayer. A child is not considered to be the qualifying child of any other taxpayer if:

Select one:

a. The other taxpayer decides not to claim him or her

b. The other taxpayer is required to file a tax return

c. The other taxpayer is not required to file a return and does not file a return

d. The other taxpayer is not required to file a return but files a return only to obtain a refund of withheld taxes

e. c and d only.

Which of the following relatives must live with the taxpayer all year to be considered a qualifying relative?

Select one:

a. Mother

b. Niece

c. Stepsister

d. Cousin