Problem $3-30($LO$.3,4)$

Determine whether the individuals will qualify as the taxpayer's dependent in each of the following independent scenarios. Specify whether the dependent would come under the qualifying child category, the qualifying relative category, or "not applicable" $($if the individual does not qualify as a dependent$)$:

Question Content Area

a$.$Andy maintains a household that includes a cousin $($age $12),$ a niece $($age $18),$ and a son $($age $26).$ All are full$-$time students. Andy furnishes all of their support, and all are $$members of the household.$$

Andy has

$0123$

dependents.

They qualify as:

Cousin$$

Qualifying childQualifying relativeDoes not qualify

Niece$$

Qualifying childQualifying relativeDoes not qualify

Son$$

Qualifying childQualifying relativeDoes not qualify

Question Content Area

b$.$Mandeep provides all of the support of a family friend's son $($age $20),$ who lives with her. She also furnishes most of the support of her stepmother, who does not live with her.

Mandeep has

$0123$

dependents.

They qualify as:

Family friend's son$$

Qualifying childQualifying relativeDoes not qualify

Stepmother$$

Qualifying childQualifying relativeDoes not qualify

Question Content Area

c$.$Raul$,$ a U$.$S$.$ citizen, lives in Costa Rica. Raul's household includes a friend, Mariana, who is age $19$ and a citizen of Costa Rica. Raul provides all of Mariana's support.

Raul has

$0123$

dependents.

She qualifies as:

Mariana$$

Qualifying childQualifying relativeDoes not qualify

Question Content Area

d$.$Karen maintains a household that includes her ex$-$spouse, her mother$-$in$-$law, and her brother$-$in$-$law $($age $23$ and not a full$-$time student$).$ Karen provides more than half of all their support; all meet the gross income test. Karen is single and was divorced last year.

Karen has

$0123$

dependents.

They qualify as:

Ex$-$husband$$

Qualifying childQualifying relativeDoes not qualify

Mother$-$in$-$law$$

Qualifying childQualifying relativeDoes not qualify

Brother$-$in$-$law$$

Qualifying childQualifying relativeDoes not qualify