A taxpayer can claim a dependent if the person is a qualifying child or a qualifying relative
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A taxpayer can claim a dependent if the person is a qualifying child or a qualifying relative and the person meets all of the following tests.
a. Citizen or resident, dependent taxpayer, and age tests.
b. Dependent taxpayer, joint return, and support tests.
c. Joint return, citizen or resident and support tests.
d. Dependent taxpayer, joint return, and citizen or resident tests.
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Related Book For
Fundamentals Of Taxation 2019
ISBN: 9781260158670
12th Edition
Authors: Ana M. Cruz Dr., Michael Deschamps, Frederick Niswander, Debra Prendergast, Dan Schisler, Jinhee Trone
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