Problem $1-22$

Qualifying Dependents $($LO $1\mathrm{.}6)$

In each of the following situations, determine whether the taxpayer$($s$)$ has$/$have a dependent and if so$,$ the total amount of child tax credit and other dependent credit for $2023($assuming no credit limitations apply$).$

If an amount is zero, enter $"0."$

Feedback

grad Check My Work

A dependent is an individual who meets certain tests to be considered either a qualifying child or a qualifying relative. Note that a child of a taxpayer who does not meet the tests to be a qualifying child can still qualify as a dependent under the qualifying relative if those tests are met. The importance of whether an individual qualifies as the taxpayer's dependent impacts filing status, medical expenses and several tax credits.