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

Dependents Workout

Skills Workout

Certification Warm Up Question 2 of 6

The Jackson family would like to claim their daughter and son-in-law as dependents. Which of the following must be true in order for the daughter and son-in-law to meet the joint return test?

Their combined income cannot exceed $3,500
They must live with the Jackson family
They must not have filed a joint return except to claim a refund of withheld income tax or estimated tax paid
They must be under the age of 24 at the end of the year


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