Internal Revenue Service United States Department of the Treasury
Module 4: Dependents

Page 7 of 14

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Quick Check

"Check your understanding of the concepts you have learned by completing this Quick Check. When you have completed the two sets of questions, click the Check My Answers button at the bottom of the page."~ Tina the Tax Tutor

Tyler, a U.S. citizen, is single and studied on an exchange program in Costa Rica during the year. Tyler's parents want to claim a dependency exemption for him. Answer the following questions about Tyler.

  1. Does Tyler meet the relationship test?
  • A.
  • B.
  1. Does Tyler meet the joint return test?
  • A.
  • B.

Sami's parents want to claim a dependency exemption for her. Sami is 18 years old. Sami is married and files a joint return with her husband. Sami's husband is an attorney; he earns $47,500 per year. Since Sami and her husband owe $500 in tax, they will not receive a refund of withheld tax. Answer the following questions about Sami.

  1. Does Sami meet the relationship test?
  • A.
  • B.
  1. Does Sami meet the test to be a "qualifying child"?
  • A.
  • B.
  1. Can Sami's parents claim a dependency exemption for her?
  • A.
  • B.

 

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