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

Dependents Workout

Qualifying Relative Tests

Case Study 1: Qualifying Relative Tests (continued)

You are trying to determine whether John can claim his mother as a dependent on his tax return. Follow along in the conversation, then select the correct question to ask.

You: Is your mother a U.S. citizen?

John: Yes, my mother is a U.S. citizen.

How would you respond?

Did your mother file a joint return with anyone else for this tax year?
You can claim your mother as a dependent as long as she is a U.S. citizen.


Man and woman in an interview
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