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

Dependents Workout

Qualifying Relative Tests

Case Study 1: Member of Household or Relationship Test

Sally has been supporting her friend, Ann, and Ann's young son, Bobby. Ann and Bobby lived with Sally the entire year and meet all the tests to be Sally's qualifying relatives. Ann worked part-time and made $3,100 in wages. Ann files a return and claims her son for the earned income credit. Can Sally claim Bobby as a dependent?

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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