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

Page 13 of 14

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Quick Check

"Use the following information to determine if the "qualifying child" dependency tests are met for Hector. To assess your answers, click the Check My Answers button at the bottom of the screen."~ Tina the Tax Tutor

Hector, a U. S. citizen, is single and 17 years old. He lives with his father in New York City all year. Hector earned $3,800 and used it to buy a motorcycle. Hector's father provided more than half of his support. Hector's father is not the dependent of anyone else.

  1. Relationship test
  • A.
  • B.
  1. Residency Test
  • A.
  • B.
  1. Joint Return Test
  • A.
  • B.
  1. Dependent taxpayer Test
  • A.
  • B.
  1. Age Test
  • A.
  • B.
  1. Support Test
  • A.
  • B.
  1. Citizenship or Resident Test
  • A.
  • B.
  1. Can the father claim a dependency exemption for Hector?
  • A.
  • B.

 

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