CH2: HOMEWORK 1 Practice using the qualifying child/qualifying relative table: Follow the First, Second, and the Third path as you apply the tests. When the potential dependent cannot be claimed as a qualifying child, state the qualifying child test(s) they failed. If the person also cannot be claimed as a qualifying relative, state the qualifying relative test(s) they failed. 1. Susan has three children who can be claimed as her dependents. Also, during the current tax year Susan gave birth to a little boy who lived for only 3 months. Can Susan claim the little boy as a dependent for any credits she qualifies for on her current year tax return? Explain your answer: 2. Joseph has $300 of tax-exempt income that he uses to support himself while away at college. Should Joseph's parents use this income in calculating his total support? Explain your answer: 3. Pedro is filing a joint return with his wife. She and their son (age 2) lived in Mexico for nine months and in the United States with Pedro for the rest of the year. He pays all their support. Pedro and his son are U.S. citizens. Can he claim his son as his dependent? Explain your answer: 4. Fred lives with his girlfriend, Sue, and her six-year-old child, Amy. Fred provides over half of the support for Amy. Both Sue and Amy lived all year with Fred. Sue as no income, and she has not signed Form 8332 allowing the noncustodial arent to claim Amy. Can Amy be Fred's qualifying child? Explain your answer: In the above example, can Fred claim either Sue or Amy as a dependent? xplain your answer: John (age 25), his girlfriend Mary (age 24), and their 8-month-old son, Cory, ed with John's mother, Sadie all year. Sadie earned $32,000. John earned ,300. Mary had no income. Sadie provided more than half of their support. John nts to claim Cory as a Chapter 22 | Page dependent. Can he do this? Explain ur answer: