List the conditions that must be met in order to claim qualifying children and qualifying relatives as dependents. Briefly explain each one.

Select the requirements applicable to all dependents(qualifying children and qualifying relatives). (Select all the applicable answers.)

All dependents:

A.

must have social security numbers reported on the taxpayer's return.

B.

must have gross income less than the amount of the standard deduction.

C.

cannot normally file a joint return.

D.

must live with the taxpayer for more than three months in the year.

E.

cannot claim others as dependents.

F.

must meet a citizenship test.

Select the additional requirements that must be met in order to be a qualifying child. (Select all the applicable answers.)

Qualifying children must:

A.

not provide more than half of his or her own support.

B.

be the taxpayer's child or sibling or a descendant of thetaxpayer's child or sibling.

C.

be under age 19, a full-time student under age 24, or disabled.

D.

live with the taxpayer more than half of the year.

E.

have gross income less than the amount of the personal exemption.

F.

live with the taxpayer for more than three months in the year.

Select the additional requirements that must be met in order to be a qualifying relative. (Select all the applicableanswers.)

A qualifying relative must:

A.

live with the taxpayer for more than six months in the year.

B.

have gross income less than $4,150 (2018)

C.

receive over one-half of their support from the taxpayer.

D.

have gross income less than the amount of the standard deduction.

E.

be related to the taxpayer or reside in the taxpayer's household for the entire year.

F.

receive over one-third of their support from the taxpayer.

Answer rating: 100% (QA)

All dependents C Cannot file a joint return with spouse F must meet a citizenship test Qualifying ch... View the full answer