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

Dependents Workout

Qualifying Relative Tests

Case Study 1: Qualifying Child of Another Taxpayer (continued)

Base your answer on the previous case study facts regarding Todd and Eva except that Eva's gross income is $25,000 and she is required to file a return. In this situation, are the children Todd's qualifying relatives?



Step 1 of table 2 dependency exemption for qualifying relative.
Pub 4012, Table 2: Qualifying Relative
Pub 4012, Rules for Claiming a Dependent

Pub 4012, Table 2: Qualifying Relative

Pub 4012, Rules for Claiming a Dependent