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

Dependents Workout

Qualifying Relative Tests

Case Study 1: Multiple Support Agreements

Henry Rust provides 30% of the total support of his mother, Margaret S. Rust. His brother, Harold, provides 35% of her support. Together, Henry and Harold decide that Henry will claim Margaret as a dependent this year.

Click here to view Henry and Harold's Form 2120.

Henry and Harold.
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