Gail is single and earned $28,000 as a cashier, her only income.

Gail's son Tony is 17 years old and a full-time student in high school.

Tony received Social Security survivor benefits of $5,000 in 2019. None of those benefits were taxable. He earned $10,000 during the summer working as a website developer. Tony had no withholding in box 2 of his Form W-2.

He used his Social Security survivor benefits and wages to provide over half of his own support.

Gail and Tony lived together all of 2019 and are U.S. citizens with valid Social Security numbers.

6. Which of the following statements is true?

A. Tony is not required to file a tax return because his gross income is below the filing requirement.

B. Tony is required to file because his total income is over $12,200.

C. Tony is required to file because Gail can claim him as a dependent and his income is over $4,200.

D. Tony is not required to file because his Social Security benefits are reported on Gail's return.

 

7. Gail can claim Tony on her tax return as a qualifying child for the earned income credit

TRUE

FALSE