Interview Notes:

Julia is 46 and made $32,000 in wages in 2016 . She is single and pays all the cost of keeping up her home.

Julias daughter, Beth, lived with Julia all year.

Beth is 27, single, and had no income in 2016. She is not disabled.

Beths baby, Piper, was born in November 2015. Piper lived in Julias home since birth.

Julia provides more than half of the support for both Beth and Piper.

Julia, Beth, and Piper are all U .S . citizens with valid Social Security numbers.

1. Who can claim Piper as a dependent?

a. Beth can claim Piper because she is Pipers mother.

b. Julia can claim Piper; Beth cannot claim Piper because Beth qualifies as Julias dependent.

c. Julia cannot claim Piper because Piper is not Julias child.

d. No one can claim Piper.

2. Who can Julia claim as a qualifying child(ren) for the earned income credit?

a. Julia has no qualifying children.

b. Julia can claim Beth, but not Piper.

c. Julia can claim Piper, but not Beth.

d. Julia can claim both Beth and Piper.