Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependents Workout

Qualifying Child Tests

Skills Warm Up: Qualifying Child Tests

Question 1 of 4

Doris, a U.S. citizen, is 8 years old and had a small role in a television series. She made $60,000 during the tax year, but her parents put all the money in a trust fund to pay for college. She lived with her parents all year. Does she meet the relationship, age, and residency tests?

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Publication 4012, Table 1 and Table 2
Pub 4012, Rules for Claiming a Dependent

Publication 4012, Table 1 and Table 2

Pub 4012, Rules for Claiming a Dependent